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    <title>Reduction of late fee in case of delayed filing of FORM GSTR-6</title>
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    <description>The notification, exercising powers under the Karnataka Goods and Services Tax Act, 2017, waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date under section 47 that is in excess of a specified per day amount, thereby capping the daily late fee exposure and applying as administrative relief within the Karnataka SGST framework.</description>
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