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    <title>Reduction of late fee in case of delayed filing of FORM GSTR-6</title>
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    <description>Waiver of late fee for registered persons who fail to furnish FORM GSTR-6 by the due date, enacted under the Manipur Goods and Services Tax Act, removes the portion of the daily late fee that exceeds twenty-five rupees for each day the failure continues, thereby limiting the daily penalty for delayed filing of this return.</description>
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      <description>Waiver of late fee for registered persons who fail to furnish FORM GSTR-6 by the due date, enacted under the Manipur Goods and Services Tax Act, removes the portion of the daily late fee that exceeds twenty-five rupees for each day the failure continues, thereby limiting the daily penalty for delayed filing of this return.</description>
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