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    <title>WAIVER / REDUCTION IN LATE FEE FOR NOT FURNISHING FORM GSTR-10 BY THE DUE DATE, SUBJECT TO THE CONDITION THAT THE RETURNS ARE FILED BETWEEN 22.09.2020 TO 31.12.2020.</title>
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    <description>A targeted waiver limits late fee liability for registered persons who failed to furnish FORM GSTR-10 by the due date but file the return between 22 September 2020 and 31 December 2020; the government, exercising its statutory powers, waives the portion of the late fee above a modest base threshold, thereby reducing the fee payable for returns regularised within that remedial window.</description>
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      <description>A targeted waiver limits late fee liability for registered persons who failed to furnish FORM GSTR-10 by the due date but file the return between 22 September 2020 and 31 December 2020; the government, exercising its statutory powers, waives the portion of the late fee above a modest base threshold, thereby reducing the fee payable for returns regularised within that remedial window.</description>
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