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    <description>The State Government inserted a proviso waiving the late fee under the Act for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018 by the due date, provided they furnish those returns between 22nd December 2018 and 31st March 2019; this amendment modifies the principal Notification No. 65/2017-State Tax as a limited-time compliance relief measure.</description>
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