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    <title>Amendment of notification no.03/ST-2, dated 09.01.2018 to rationalize late fee imposed under section 47 of the HGST Act, 2017 for late filing of return in FORM GSTR-7 from tax period of June, 2021 onward under the HGST Act, 2017</title>
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    <description>The Government waives, for registered persons required to deduct tax at source, the portion of late fee under section 47 for failure to furnish FORM GSTR-7 by the due date that exceeds the prescribed daily threshold for tax periods from June, 2021 onward, subject to a capped total amount; the waiver applies only to the excess over those thresholds and does not relieve filing obligations or base late-fee liabilities.</description>
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    <pubDate>Thu, 01 Jul 2021 00:00:00 +0530</pubDate>
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      <title>Amendment of notification no.03/ST-2, dated 09.01.2018 to rationalize late fee imposed under section 47 of the HGST Act, 2017 for late filing of return in FORM GSTR-7 from tax period of June, 2021 onward under the HGST Act, 2017</title>
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      <description>The Government waives, for registered persons required to deduct tax at source, the portion of late fee under section 47 for failure to furnish FORM GSTR-7 by the due date that exceeds the prescribed daily threshold for tax periods from June, 2021 onward, subject to a capped total amount; the waiver applies only to the excess over those thresholds and does not relieve filing obligations or base late-fee liabilities.</description>
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