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Circular No. 135/05/2020-GST – Clarification on Refund related issues

GST rate notifications

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Notification No. 75/2018-Central Tax ,dt. 31-12-2018 – Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.

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