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    <title>Waiver the amount of late fee payable furnish the return in FORM GSTR-3B</title>
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    <description>The notification waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-3B for the month of October 2017 onwards by the due date, to the extent such fee exceeds a modest per-day amount; where the total State tax payable in the return is nil, the waiver covers late fees beyond a lower nominal per-day amount.</description>
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