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    <description>Amendment waives the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, providing limited post-due-date grace periods for defined tax periods (including March-April 2021 and January-March 2021) according to taxpayer turnover categories; the amendment is effective from 20 April 2021.</description>
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      <description>Amendment waives the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, providing limited post-due-date grace periods for defined tax periods (including March-April 2021 and January-March 2021) according to taxpayer turnover categories; the amendment is effective from 20 April 2021.</description>
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