Late fee waiver for delayed GSTR-6 filings removes excess daily charges over nominal amount for registered persons. The State has waived the portion of the late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date that exceeds a nominal daily amount, exercised under powers conferred by the state GST statute to limit enforceable daily late charges on delayed return filing.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-6 filings removes excess daily charges over nominal amount for registered persons.
The State has waived the portion of the late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date that exceeds a nominal daily amount, exercised under powers conferred by the state GST statute to limit enforceable daily late charges on delayed return filing.
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