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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 the late fee payable by registered persons required to deduct tax at source for failure to furnish the return in FORM GSTR-7 for the month of June 2021 onwards by the due date, by removing any amount of late fee in excess of twenty five rupees per day of delay; additionally waives any portion of the total late fee which is in excess of one thousand rupees.</description>
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