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    <description>Late fee payable under section 47 is waived to the extent it exceeds two hundred and fifty rupees, and fully waived where the total state tax payable in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 by the due date but furnish those returns between 22nd September 2020 and 31st October 2020.</description>
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