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Notification No. 69/2018-Central Tax ,dt. 31-12-2018 – Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

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Notification No. 92/2020 – Central Tax – Appointed date of 1st January 2021 for various amendments introduced in Finance Act 2020 related to GST

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