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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>Relief limits late fee liability for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 from June 2021 onwards by waiving the portion of late fee that exceeds a specified per day amount and by capping the total late fee payable for that return period, as provided under the Karnataka GST Act.</description>
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      <description>Relief limits late fee liability for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 from June 2021 onwards by waiving the portion of late fee that exceeds a specified per day amount and by capping the total late fee payable for that return period, as provided under the Karnataka GST Act.</description>
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