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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>Late fee payable under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 is waived in public interest under section 128 for specified classes of taxpayers. The waiver covers registered persons linked to FORM GSTR-3B for October 2017, FORM GSTR-4 for October to December 2017, and Input Service Distributors who paid late fee for FORM GRTR-6 for the relevant tax period.</description>
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      <description>Late fee payable under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 is waived in public interest under section 128 for specified classes of taxpayers. The waiver covers registered persons linked to FORM GSTR-3B for October 2017, FORM GSTR-4 for October to December 2017, and Input Service Distributors who paid late fee for FORM GRTR-6 for the relevant tax period.</description>
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