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    <title>Seeks to extend the due date for filing FORM GST ITC-01 by certain classes of persons</title>
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      <description>The notification waives the late fee under section 47 for three classes: those whose GSTR-3B October 2017 returns were submitted but not filed after ARNs were generated; those who filed GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the portal; and Input Service Distributors who paid late fee for GSTR-6 filings for tax periods between 1 January 2018 and 23 January 2018, effective from 4 September 2018.</description>
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