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    <description>Amends notification No. 1895-F.T. to waive the amount of late fee under section 47 for failures to file FORM GSTR-3B within specified concession periods, allocated by class of registered person and tax period (distinguishing taxpayers above and up to an aggregate turnover threshold and quarterly filers), and deems the amendment effective from 20th April 2021.</description>
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      <description>Amends notification No. 1895-F.T. to waive the amount of late fee under section 47 for failures to file FORM GSTR-3B within specified concession periods, allocated by class of registered person and tax period (distinguishing taxpayers above and up to an aggregate turnover threshold and quarterly filers), and deems the amendment effective from 20th April 2021.</description>
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