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    <title>GST - Tamil Nadu Goods and Services Tax Act, 2017 - Waiver of late fee payable under Section 47 - Notification - Issued</title>
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    <description>Waiver of late fee under section 47 is granted for three classes: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed on the common portal after generation of the application reference number; registered persons who filed FORM GSTR-4 for October-December 2017 by the due date but had late fee erroneously levied on the common portal; and Input Service Distributors who paid late fee for filing or submission of FORM GSTR-6 for tax periods in the specified January 2018 window.</description>
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      <description>Waiver of late fee under section 47 is granted for three classes: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed on the common portal after generation of the application reference number; registered persons who filed FORM GSTR-4 for October-December 2017 by the due date but had late fee erroneously levied on the common portal; and Input Service Distributors who paid late fee for filing or submission of FORM GSTR-6 for tax periods in the specified January 2018 window.</description>
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