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    <title>Recommendations of GST council related to Law &amp; Procedure</title>
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    <description>Late fee reduction and interest relief were recommended to address return filing pendency under GST: reduced or waived late fee for past non-filing of FORM GSTR-3B with nil fee where no tax is payable and a capped fee where tax is payable, and temporary reduction of interest rates for small taxpayers for specified months; relief applies for returns furnished within the notified relief windows.</description>
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