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    <description>Waiver of late fee under Section 47 is granted where registered persons who failed to furnish outward supply details in FORM GSTR-1 for the months/quarters from July 2017 to September 2018 furnish those details in FORM GSTR-1 during the period from 22nd December, 2018 to 31st March, 2019, by virtue of an amendment inserting a proviso to the earlier notification issued under the State GST Act.</description>
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      <description>Waiver of late fee under Section 47 is granted where registered persons who failed to furnish outward supply details in FORM GSTR-1 for the months/quarters from July 2017 to September 2018 furnish those details in FORM GSTR-1 during the period from 22nd December, 2018 to 31st March, 2019, by virtue of an amendment inserting a proviso to the earlier notification issued under the State GST Act.</description>
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