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    <description>The amendment inserts a proviso to rule 26(1) permitting company-registered persons to furnish the return under section 39 in FORM GSTR-3B and details of outward supplies under section 37 in FORM GSTR-1 or via the Invoice Furnishing Facility, provided such filings are verified through an Electronic Verification Code (EVC); the rules are designated as the Maharashtra Goods and Services Tax (Second Amendment) Rules, 2021 with effect from the commencement date specified in the notification.</description>
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