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    <description>The amendment provides that taxpayers who furnished a return in FORM GSTR-3B instead of the payment statement in FORM GST CMP-08 need not furnish the outward supply statement in FORM GSTR-1 or the payment statement in FORM GST CMP-08 for all tax periods in the financial year 2019-20, provided the GSTR-3B returns were filed for those periods.</description>
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