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    <description>Late fee relief was provided for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2020 by the due date, where the return was furnished between 22 September 2020 and 31 October 2020. The waiver applied to late fee payable under section 47 of the Uttar Pradesh Goods and Services Tax Act, 2017, with late fee waived to the extent it exceeded two hundred and fifty rupees. Full waiver was available where the total amount of central tax payable in the return was nil.</description>
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