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    <description>The notification inserts a proviso waiving the late fee payable under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date but furnish the return by the extended dates set out in the Table for particular tax periods and turnover brackets; the amendment to Notification No. 76/2018-State Tax takes effect from 20th March, 2020.</description>
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