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      <description>Taxpayers who, instead of furnishing the statement of details of payment of self-assessed tax in Form GST CMP-08, have furnished a return in Form GSTR-3B for the tax periods in the financial year shall not be required to furnish the statement of outward supplies in Form GSTR-1 or the statement of details of payment of self-assessed tax in Form GST CMP-08 for all the tax periods in that financial year.</description>
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