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    <description>Amendment to Chief Commissioner proceedings inserts a proviso requiring taxpayers who obtained GSTIN under GOMs No 475 Revenue (CT-II) to furnish the return in FORM GSTR-3B electronically through the common portal by the extended deadline specified in the proviso, made under section 168 of the Andhra Pradesh GST Act and sub rule (5) of rule 61 of the Andhra Pradesh GST Rules.</description>
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