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    <title>Waiver of certain amount of late fee payable by any registered person for failure to furnish Form GSTR-4 by the due date.</title>
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    <description>The notification waives late fee amounts for failure to furnish FORM GSTR-4 by the due date to the extent such fees exceed a prescribed minimal daily sum; a reduced minimal daily sum applies when the return shows nil State tax payable, thus capping the enforceable daily late fee for registered persons based on return tax liability.</description>
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