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    <title>Amendment in Notification No. 06/2018/9(120)/XXVII(8)/2017/CT-73 dated the 1st January, 2018</title>
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    <description>The amendment waives late fee liability in excess of two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019, provided the return is furnished between 22nd September 2020 and 31st October 2020; where the total State tax payable in the return is nil, the late fee shall be fully waived.</description>
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      <description>The amendment waives late fee liability in excess of two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019, provided the return is furnished between 22nd September 2020 and 31st October 2020; where the total State tax payable in the return is nil, the late fee shall be fully waived.</description>
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