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    <description>Amendment prescribes time limited nil interest windows followed by a higher interest rate for taxpayers who fail to furnish FORM GSTR 3B for tax periods February 2020 to July 2020; it differentiates between taxpayers above a turnover threshold and those at or below the threshold with principal place of business in Tripura, specifying month by month nil interest extensions succeeded by a common higher rate until a cutoff in September 2020.</description>
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