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    <title>Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22</title>
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    <description>Extension of the waiver of late fees for delayed filing of Form GSTR-4 by substituting the original cutoff date in the fifth proviso of the earlier notification with a later date, thereby extending the period during which taxpayers may claim the late fee waiver; the amendment is issued by state finance department notification under the Act and effected by textual substitution.</description>
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