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12/2020-Central Tax ,dt. 23-03-2020 Waiver of GSTR-1 for taxpayers who could'nt opt for composition

Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)

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