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Form GSTR-3B, not to be considered as a return in lieu of Form GSTR-3: Gujarat HC

July 9, 2019[2019] 107 125 (Gujarat)

GST: GSTR-3B is not a return in lieu of return required to be filed in Form GSTR-3, it is only a stop gap arrangement till due date of filing return in Form GSTR-3 is notified

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