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    <title>Seeks to grant waiver/reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.</title>
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    <description>Waiver of late fee for composition levy registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 is provided if returns are furnished between 22 September 2020 and 31 October 2020; the late fee payable under section 47 is waived to the extent it exceeds two hundred and fifty rupees and fully waived where total central tax in the return is nil. The notification is issued under section 128 read with section 148 of the Telangana GST Act, 2017 and is deemed effective from 21 September 2020.</description>
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      <description>Waiver of late fee for composition levy registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 is provided if returns are furnished between 22 September 2020 and 31 October 2020; the late fee payable under section 47 is waived to the extent it exceeds two hundred and fifty rupees and fully waived where total central tax in the return is nil. The notification is issued under section 128 read with section 148 of the Telangana GST Act, 2017 and is deemed effective from 21 September 2020.</description>
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