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    <title>Notification regarding rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers</title>
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    <description>Notification prescribes capped per-day late fees and an upper cap tied to in-state turnover for two turnover-based classes of registered persons filing annual GST returns (GSTR-9). It also grants an amnesty waiving late fee amounts exceeding a specified threshold for eligible non-filers of certain earlier financial years who file within a limited filing window, under the State&#039;s statutory waiver authority.</description>
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