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    <title>Waiver of late fee for failure to furnish the returns in FORM GSTR 5A by due date</title>
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    <description>Waiver of late fee is granted for registered persons failing to furnish returns in FORM GSTR-5A by the due date: late fee amounts in excess of twenty five rupees per day are waived, and where the return shows nil integrated tax the waiver applies to amounts in excess of ten rupees per day. The notification takes effect from 23 January 2018.</description>
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      <description>Waiver of late fee is granted for registered persons failing to furnish returns in FORM GSTR-5A by the due date: late fee amounts in excess of twenty five rupees per day are waived, and where the return shows nil integrated tax the waiver applies to amounts in excess of ten rupees per day. The notification takes effect from 23 January 2018.</description>
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