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    <description>Amendment prescribes differentiated interest relief for registered persons filing FORM GSTR-3B: initial nil-interest grace periods followed by a reduced interest rate for later defaults. Relief windows and subsequent interest application vary by class of registered person determined by aggregate turnover and by the tax months February 2020 through July 2020, as set out in the substituted Table.</description>
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      <description>Amendment prescribes differentiated interest relief for registered persons filing FORM GSTR-3B: initial nil-interest grace periods followed by a reduced interest rate for later defaults. Relief windows and subsequent interest application vary by class of registered person determined by aggregate turnover and by the tax months February 2020 through July 2020, as set out in the substituted Table.</description>
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