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    <title>Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July.</title>
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    <description>Waiver of late fee for failure to file FORM GSTR-3B for July 2017 is granted to all registered persons who did not furnish the statutory return by the due date, removing late fee liability under section 47 for that tax period.</description>
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