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    <description>Amendment conditions conditional reduction of interest under section 50 read with section 148 for late filing of FORM GSTR-3B for specified early 2020 tax periods by classifying taxpayers by aggregate turnover, prescribing nil interest where returns are furnished by specified extended dates for each turnover slab and tax period, with one slab receiving nil interest for an initial grace period followed by a higher rate thereafter; the notification is deemed effective from 20 March 2020.</description>
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