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    <description>A proviso waives the amount of late fee payable under section 47 for registered persons who failed to furnish outward-supply details in FORM GSTR 1 for July 2017 through November 2019 by the due date, if they furnish those details in FORM GSTR 1 between 19th December 2019 and 10th January 2020; the amendment is deemed effective from 19th December 2019.</description>
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