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    <description>The amendment substitutes a Table prescribing extended filing deadlines for FORM GSTR-3B based on classes of registered persons by aggregate turnover and principal place of business, and inserts provisos waiving late fee amounts in excess of two hundred and fifty rupees for returns for July 2017 to January 2020 filed between 1 July 2020 and 30 September 2020, with a full waiver where the state tax payable is nil; effective from 24 June 2020.</description>
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