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    <title>Waiver the amount of late fee payable the return in FORM GSTR-3B.</title>
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    <description>Waiver of late fee applies to registered persons who fail to furnish FORM GSTR-3B for October 2017 onwards by the due date under section 47, so that the portion of daily late fee in excess of twenty five rupees is waived; where the total state tax payable in the return is nil, the portion of daily late fee in excess of ten rupees is waived.</description>
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