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    <title>Waiver of late fee for failure to furnish the returns in FORM GSTR 6 by due date</title>
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    <description>Waiver of late fee is allowed for failure by a registered person to furnish the return in FORM GSTR-6 by the due date. The waiver applies to the amount of late fee that exceeds twenty-five rupees per day for the period during which the default continues, under the power to waive late fee exercised in public interest.</description>
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      <description>Waiver of late fee is allowed for failure by a registered person to furnish the return in FORM GSTR-6 by the due date. The waiver applies to the amount of late fee that exceeds twenty-five rupees per day for the period during which the default continues, under the power to waive late fee exercised in public interest.</description>
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