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    <title>Amendment in Notification No. 73/2017–State Tax, dated the 31st January, 2018.</title>
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    <description>The amendment waives, for financial year 2021-22 onwards, the total amount of late fee under section 47 for registered persons who fail to furnish FORM GSTR-4 by the due date to the extent it exceeds specified thresholds, distinguishing between returns with nil state tax and other returns.</description>
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      <description>The amendment waives, for financial year 2021-22 onwards, the total amount of late fee under section 47 for registered persons who fail to furnish FORM GSTR-4 by the due date to the extent it exceeds specified thresholds, distinguishing between returns with nil state tax and other returns.</description>
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