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    <title>waive the late fee return in FORM GSTR-3B, FORM GSTR-4 and FORM GRTR-6</title>
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    <description>A late fee waiver is permitted for three classes: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed on the common portal after ARN generation; registered persons who timely filed FORM GSTR-4 for October-December 2017 but faced an erroneous late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods in early January 2018, addressing portal-generated or erroneous levies.</description>
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      <description>A late fee waiver is permitted for three classes: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed on the common portal after ARN generation; registered persons who timely filed FORM GSTR-4 for October-December 2017 but faced an erroneous late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods in early January 2018, addressing portal-generated or erroneous levies.</description>
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      <pubDate>Thu, 27 Sep 2018 00:00:00 +0530</pubDate>
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