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    <title>Rationalization of late fee for delay in filing of return in FORM GSTR-7</title>
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    <description>The notification waives the amount of late fee under section 47 of the Andhra Pradesh GST Act payable by persons required to deduct tax under section 51 for failure to furnish FORM GSTR-7 for June 2021 onwards, to the extent the fee exceeds Rs.25 per day; additionally, the total late fee liability for such failures shall be waived to the extent it exceeds Rs.1,000.</description>
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      <description>The notification waives the amount of late fee under section 47 of the Andhra Pradesh GST Act payable by persons required to deduct tax under section 51 for failure to furnish FORM GSTR-7 for June 2021 onwards, to the extent the fee exceeds Rs.25 per day; additionally, the total late fee liability for such failures shall be waived to the extent it exceeds Rs.1,000.</description>
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