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    <title>Advisory for Timely Filing of GST Returns</title>
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    <description>Advises taxpayers to file Form GSTR-3B well in advance and use the SMS option for NIL returns to reduce GST system queues; recommends month wise discipline for B2B invoice reporting in GSTR-1 and cautions against bulk uploading past period invoices on the due date as it increases waiting times.</description>
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