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    <title>Waiver the amount of late fee payable under section 47 return in FORM GSTR-4.</title>
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    <description>The notification waives that portion of the late fee for failure to furnish FORM GSTR-4 which exceeds a specified daily amount for each day of delay, and, where the state tax liability in the return is nil, waives late fee to the extent it exceeds a lower specified daily amount; the provision takes effect from the stated effective date.</description>
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