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      <description>Persons who, instead of furnishing the statement of payment of self-assessed tax in FORM GST CMP-08, have furnished a return in FORM GSTR-3B for the tax periods in the financial year 2019-20 shall not be required to furnish the statement of outward supplies in FORM GSTR-1 or the statement of payment in FORM GST CMP-08 for all tax periods in that financial year.</description>
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