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    <title>Reduction of late fee in case of delayed filing of FORM GSTR-6.</title>
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    <description>Under section 128 of the Maharashtra Goods and Services Tax Act, 2017, the State government, on the recommendations of the Council, waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date under section 47 to the extent that such fee exceeds twenty-five rupees for every day during which the failure continues.</description>
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