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    <title>Maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards to 25 rupees per day</title>
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    <description>A Late Fee Cap is prescribed for delayed filing of returns in FORM GSTR-3B from October 2017 onwards, limiting the daily late fee payable by a registered person to a fixed small amount for each day of delay; where the return shows no state tax liability, a lower per day cap applies and liability in excess of that reduced amount is waived.</description>
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      <description>A Late Fee Cap is prescribed for delayed filing of returns in FORM GSTR-3B from October 2017 onwards, limiting the daily late fee payable by a registered person to a fixed small amount for each day of delay; where the return shows no state tax liability, a lower per day cap applies and liability in excess of that reduced amount is waived.</description>
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