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    <description>Amendment requires electronic furnishing of FORM GSTR-3B: October 2019 returns for registered persons with principal place of business in the erstwhile State of Jammu and Kashmir, and November 2019-February 2020 returns for registered persons in the Union territory of Jammu and Kashmir or Ladakh, to be filed through the common portal on or before 24th March, 2020; amendment deemed effective from 20th December, 2019.</description>
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