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    <description>The Government, under section 148 of the Central Goods and Services Tax Act, 2017, amends Notification No. 21/2019-Central Tax by substituting the figures, letters and words previously specifying the due date in the first proviso to the third paragraph for filing FORM GSTR-4 for the financial year 2019-2020 with a later date in August, thereby extending the statutory filing deadline set in the principal notification.</description>
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