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    <title>Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018</title>
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    <description>A waiver is provided of late fees under Section 47 for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017-September 2018 by the due dates, on condition that those returns are furnished during the prescribed amnesty filing window; the waiver is effected by amending an earlier state notification under the authority of Section 128 of the Uttarakhand GST Act.</description>
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