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Late fee waiver for delayed GSTR-10 returns allows reduction of excess fees where return filed within notified window. The Government, using powers under the State GST Act, waives the portion of late fee payable under the statutory return-filing provision that exceeds two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but furnish that return within the specified notified period.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-10 returns allows reduction of excess fees where return filed within notified window.
The Government, using powers under the State GST Act, waives the portion of late fee payable under the statutory return-filing provision that exceeds two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but furnish that return within the specified notified period.
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