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    <title>Seeks to waive the late fee for FORM GSTR-3B</title>
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    <description>Government of Karnataka waives the late fee payable under section 47 for failure to furnish FORM GSTR-3B for October 2017 to April 2018 for registered persons who had submitted FORM GST TRAN-1 but not filed it on the portal by the original cut-off, provided those persons filed TRAN-1 by the subsequently prescribed date and filed the outstanding FORM GSTR-3B returns for each relevant month by the specified compliance cut-off.</description>
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      <description>Government of Karnataka waives the late fee payable under section 47 for failure to furnish FORM GSTR-3B for October 2017 to April 2018 for registered persons who had submitted FORM GST TRAN-1 but not filed it on the portal by the original cut-off, provided those persons filed TRAN-1 by the subsequently prescribed date and filed the outstanding FORM GSTR-3B returns for each relevant month by the specified compliance cut-off.</description>
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