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    <title>Waiver of the late fee for late filing of Form GSTR</title>
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    <description>The State Government limits late fee liability for failure to furnish FORM GSTR-3B from July 2017 onwards to twenty-five rupees per day, reduced to ten rupees per day where the state tax payable is nil, and grants a temporal waiver for returns for July 2017 to September 2018 filed between 22 December 2018 and 31 March 2019, superseding prior notifications as specified.</description>
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      <description>The State Government limits late fee liability for failure to furnish FORM GSTR-3B from July 2017 onwards to twenty-five rupees per day, reduced to ten rupees per day where the state tax payable is nil, and grants a temporal waiver for returns for July 2017 to September 2018 filed between 22 December 2018 and 31 March 2019, superseding prior notifications as specified.</description>
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