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    <title>Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.</title>
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    <description>The notification waives the portion of late fee payable under the Central GST Act by registered persons required to deduct tax at source for failure to furnish FORM GSTR-7 for periods from June 2021 onwards, to the extent such fee exceeds a prescribed per day minimum amount, and further provides that the waived amount shall not extend beyond a specified aggregate cap.</description>
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