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    <description>Interest payable on delayed furnishing of GSTR-3B returns under the Uttar Pradesh Goods and Services Tax framework was revised by substituting the proviso to the relevant notification. The amended proviso applies to registered persons who are required to furnish returns in FORM GSTR-3B but fail to do so along with payment of tax by the due date, and prescribes the applicable rate of interest according to the class of registered person and the relevant tax period.</description>
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