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    <title>Waives the amount of late fee referred to in section 47 of the Goa Goods and Services Tax Act, 2017</title>
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    <description>Waives the late fee under section 47 of the Goa GST Act that exceeds five hundred rupees for registered persons who failed to furnish FORM GSTR 10 by the due date but furnished it between 1 April 2023 and 30 June 2023; the waiver is made under section 128 and is deemed effective from 31 March 2023.</description>
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