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    <description>Returns in FORM GSTR-3B for April to September 2020 must be filed electronically by the twentieth day of the succeeding month, with taxpayers below the notified turnover threshold permitted to file by the twenty-fourth day; tax liabilities must be discharged by debiting the electronic cash or electronic credit ledger, and interest, penalty or fees by debiting the electronic cash ledger, not later than those filing dates.</description>
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