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    <title>State Government, recommendations of the Council, waives the amount of late fee referred to in section 47 of the HPGST Act</title>
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    <description>Waiver of late fee for returns under section 44 for financial year 2022-23 onwards fixes per-day late fee by turnover class, each subject to a maximum cap calculated as a percentage of turnover in the State or Union territory; a proviso waives late fee in excess of a specified threshold for returns for certain earlier financial years if filed between 1 April 2023 and 30 June 2023.</description>
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