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    <title>Reduction of late fee in case of delayed filing of form GSTR-6</title>
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    <description>Waiver of excess late fee for delayed FORM GSTR-6 filing limits the late fee payable by any registered person for failure to furnish the return by the due date under section 47 to an amount not exceeding twenty-five rupees per day, with any excess amount waived. The waiver is exercised under section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with the General Clauses Act and is deemed effective from 23rd January, 2018.</description>
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      <description>Waiver of excess late fee for delayed FORM GSTR-6 filing limits the late fee payable by any registered person for failure to furnish the return by the due date under section 47 to an amount not exceeding twenty-five rupees per day, with any excess amount waived. The waiver is exercised under section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with the General Clauses Act and is deemed effective from 23rd January, 2018.</description>
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