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    <title>Amnesty to GSTR-10 non-filers.</title>
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    <description>The Karnataka Government, under section 128 of the Karnataka GST Act, waives the portion of the section 47 late fee exceeding five hundred rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but file the final return between 1 April 2023 and 30 June 2023, limited to that excess amount and without affecting other statutory liabilities.</description>
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