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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 state notification waives the portion of the late fee payable by a registered person for failure to furnish FORM GSTR-6 by the due date that exceeds a prescribed per day amount, thereby capping the daily late fee exposure for delayed GSTR-6 filings; the waiver takes effect from the stated operative date and is issued under the government&#039;s statutory powers on council recommendation.</description>
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      <description>The state notification waives the portion of the late fee payable by a registered person for failure to furnish FORM GSTR-6 by the due date that exceeds a prescribed per day amount, thereby capping the daily late fee exposure for delayed GSTR-6 filings; the waiver takes effect from the stated operative date and is issued under the government&#039;s statutory powers on council recommendation.</description>
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