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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>Waives late fee amounts for delayed filing of FORM GSTR-7 by registered persons required to deduct tax at source, such that late fee exceeding twenty-five rupees per day is waived, subject to an overall waiver cap where amounts in excess of one thousand rupees shall stand waived, with effect from June 1, 2021.</description>
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