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    <title>Waiver the late fee payable for failure to furnish the return in FORM GSTR-4.</title>
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    <description>The notification, issued under section 128 of the Maharashtra GST Act, waives the amount of late fee payable under section 47 for failure to furnish the return in FORM GSTR-4 by the due date to the extent such fee exceeds a specified daily threshold; where the state tax payable in the return is nil, the waiver limits recoverable daily late fee to a smaller specified daily threshold, with any excess waived.</description>
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      <description>The notification, issued under section 128 of the Maharashtra GST Act, waives the amount of late fee payable under section 47 for failure to furnish the return in FORM GSTR-4 by the due date to the extent such fee exceeds a specified daily threshold; where the state tax payable in the return is nil, the waiver limits recoverable daily late fee to a smaller specified daily threshold, with any excess waived.</description>
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