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    <title>Seeks to provide waiver of interest for specified registered persons of the State of West Bengal for specified tax periods.</title>
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      <description>Nil interest is notified for listed registered persons who failed to file FORM GSTR-3B by the due date due to a portal technical glitch despite having sufficient balance in their electronic cash or credit ledger or having deposited required amounts through challan; the waiver covers the period from the due date of filing to the actual date of furnishing the return.</description>
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