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    <title>Waives the amount of late fee of the details of outward supplies for any month/quarter in FORM GSTR-1.</title>
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    <description>Waives the late fee for failure to furnish outward supplies in FORM GSTR-1 where the amount payable exceeds a prescribed daily threshold; a lower threshold for waiver applies when there are no outward supplies. The notification is effective retrospectively and limits the late-fee liability of registered persons for delayed GSTR-1 filings.</description>
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