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    <title>Waiver the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5</title>
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    <description>The State government, under section 128 of the Arunachal Pradesh GST Act, waives the portion of late fee for failure to furnish FORM GSTR-5 by the due date under section 47 that exceeds the prescribed daily minimal threshold; where the total central tax payable in the return is nil, a lower daily minimal threshold applies and the waiver covers late fee in excess of that lower threshold.</description>
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      <description>The State government, under section 128 of the Arunachal Pradesh GST Act, waives the portion of late fee for failure to furnish FORM GSTR-5 by the due date under section 47 that exceeds the prescribed daily minimal threshold; where the total central tax payable in the return is nil, a lower daily minimal threshold applies and the waiver covers late fee in excess of that lower threshold.</description>
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