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    <title>Waiver of late fee for failure to furnish the returns in FORM GSTR-6</title>
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    <description>The State Government, under powers conferred by the State GST Act and on Council recommendations, 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 to the extent that it exceeds an amount of twenty-five rupees for every day during which such failure continues, thereby capping the per day penalty and relieving taxpayers of any excess over that daily amount.</description>
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      <description>The State Government, under powers conferred by the State GST Act and on Council recommendations, 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 to the extent that it exceeds an amount of twenty-five rupees for every day during which such failure continues, thereby capping the per day penalty and relieving taxpayers of any excess over that daily amount.</description>
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