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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 State Government waives the amount of late fee under section 47 for failure to furnish FORM GSTR-7 for June 2021 onwards by the due date to the extent such fee exceeds twenty-five rupees per day, applicable to persons required to deduct tax at source; the total waived amount is limited to the portion in excess of one thousand rupees, with effect from 1 June 2021.</description>
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      <description>The State Government waives the amount of late fee under section 47 for failure to furnish FORM GSTR-7 for June 2021 onwards by the due date to the extent such fee exceeds twenty-five rupees per day, applicable to persons required to deduct tax at source; the total waived amount is limited to the portion in excess of one thousand rupees, with effect from 1 June 2021.</description>
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