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    <title>Supersession Notification No. 27298-FIN-CT1-TAX-0043/2017/FIN., dated the 16th September, 2017</title>
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    <description>Waiver of late fee is granted for registered persons who failed to furnish FORM GSTR-3B from July 2017 onwards, capping recoverable late fee at a small daily threshold; for returns showing nil state tax the waiver reduces the daily threshold further. The waiver also fully applies to those who file outstanding GSTR-3B returns for July 2017 through September 2018 within the specified late filing window between late December 2018 and end of March 2019. The notification supersedes earlier inconsistent notifications without affecting prior actions.</description>
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      <description>Waiver of late fee is granted for registered persons who failed to furnish FORM GSTR-3B from July 2017 onwards, capping recoverable late fee at a small daily threshold; for returns showing nil state tax the waiver reduces the daily threshold further. The waiver also fully applies to those who file outstanding GSTR-3B returns for July 2017 through September 2018 within the specified late filing window between late December 2018 and end of March 2019. The notification supersedes earlier inconsistent notifications without affecting prior actions.</description>
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