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    <description>The amendment prescribes extended filing windows for FORM GSTR-3B across specified tax periods for taxpayers differentiated by aggregate turnover and principal place of business, and inserts provisos waiving late fees in excess of a nominal amount for returns for July 2017-January 2020 if filed within a stated window; where state tax payable is nil, the entire late fee for the period is waived if filed within that window.</description>
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