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    <title>waiver the late fee payable in FORM GSTR-3B for the month of July, 2017</title>
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    <description>Waiver of late fee is announced for registered persons who failed to furnish FORM GSTR-3B for the specified return period, removing the late fee liability under the return-filing provision. The notification is issued under statutory delegated power and operates with retrospective effect from the stated commencement date, applying the waiver to all eligible registered persons for that period.</description>
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