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    <title>AMNESTY TO GSTR-4 NON-FILERS</title>
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    <description>The notification waives the amount of late fee payable under section 47 in excess of two hundred and fifty rupees and fully waives the late fee where the total state tax payable in the return is nil for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 or for financial years 2019-20 to 2021-22 by the due date but furnish those returns between 1 April 2023 and 30 June 2023; it is deemed effective from 31 March 2023.</description>
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      <description>The notification waives the amount of late fee payable under section 47 in excess of two hundred and fifty rupees and fully waives the late fee where the total state tax payable in the return is nil for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 or for financial years 2019-20 to 2021-22 by the due date but furnish those returns between 1 April 2023 and 30 June 2023; it is deemed effective from 31 March 2023.</description>
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