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    <description>The amendment waives the amount of late fee payable under the Uttar Pradesh Goods and Services Tax Act for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for the period July 2017 to September 2018, provided those details are furnished in FORM GSTR-1 within the prescribed rectification window inserted as a proviso to the earlier notification.</description>
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      <description>The amendment waives the amount of late fee payable under the Uttar Pradesh Goods and Services Tax Act for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for the period July 2017 to September 2018, provided those details are furnished in FORM GSTR-1 within the prescribed rectification window inserted as a proviso to the earlier notification.</description>
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