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    <description>The notification inserts a proviso waiving, from June 2021 onward, the portion of late fee under the Act that exceeds prescribed caps for specified classes of registered persons who fail to furnish outward supplies in FORM GSTR-1 by the due date, with categorical caps set for nil suppliers, small turnover taxpayers and mid-range turnover taxpayers; the amendment is effective from 1 June, 2021.</description>
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