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    <title>Full/Partial exemption of late fee under section 20(6) of MVAT Act, for late returns.</title>
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    <description>A temporary exemption under section 20(6) of the MVAT Act permits registered dealers to upload pending returns for periods up to 31 March 2016 under a limited two phase scheme: an initial phase with no late fee and a subsequent phase with a reduced fixed late fee. After the concessionary phases conclude, uploads for earlier periods will be permitted only on payment of the full late fee and departmental enforcement will resume.</description>
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      <description>A temporary exemption under section 20(6) of the MVAT Act permits registered dealers to upload pending returns for periods up to 31 March 2016 under a limited two phase scheme: an initial phase with no late fee and a subsequent phase with a reduced fixed late fee. After the concessionary phases conclude, uploads for earlier periods will be permitted only on payment of the full late fee and departmental enforcement will resume.</description>
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