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    <title>GST returns – Due dates conundrum</title>
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    <description>Relief measures for GST returns Feb-Aug 2020 are limited to late fee waiver and interest concessions, not general due date extensions. Eligibility depends on PAN wide aggregate turnover in the preceding year (different base years for Feb-Mar and Apr onward), state group classification, and actual filing of returns (mere tax deposit insufficient). Notifications set specific waiver periods, concessional interest windows, form specific treatment, and a nil late fee for nil returns.</description>
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