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    <description>The Government substitutes the proviso in Notification No. 4/2018 to waive the late fee under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 by the due date, provided those returns for specified months and quarters are filed on or before the alternative dates set out in the Table of the notification.</description>
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      <description>The Government substitutes the proviso in Notification No. 4/2018 to waive the late fee under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 by the due date, provided those returns for specified months and quarters are filed on or before the alternative dates set out in the Table of the notification.</description>
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