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    <description>The amendment inserts a proviso waiving late fee under section 47 of the Mizoram GST Act where the late fee exceeds two hundred and fifty rupees, and fully waiving the late fee where the total central tax payable in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 by the due date but furnish those returns within the remedial filing period specified in the notification.</description>
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