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    <description>The notification caps recoverable late fee for annual GST returns from 2022-23 onwards by prescribing per-day fees and turnover-linked maximums for two turnover classes, and grants a limited amnesty for returns for specified prior years if filed within a designated 2023 compliance window, waiving late fee amounts in excess of a fixed threshold; the measures are effective from the last day of the 2022-23 financial year.</description>
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