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    <description>The notification waives late fee on delayed GST returns filed by 30 September 2020: amounts in excess of two hundred and fifty rupees are waived and fully waived where the state tax payable is nil; a parallel waiver applies to taxpayers above the turnover threshold for delayed GSTR-3B filings for the specified months. The amendment has retrospective effect from 25 June 2020.</description>
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      <description>The notification waives late fee on delayed GST returns filed by 30 September 2020: amounts in excess of two hundred and fifty rupees are waived and fully waived where the state tax payable is nil; a parallel waiver applies to taxpayers above the turnover threshold for delayed GSTR-3B filings for the specified months. The amendment has retrospective effect from 25 June 2020.</description>
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