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    <title>Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers</title>
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    <description>Notification waiving specified components of the statutory late fee for annual GST returns from the 2022-23 financial year onward, by prescribing reduced per day rates and an overall cap tied to a percentage of in state turnover for two turnover classes. It also provides a limited amnesty for earlier non filers who file within a specified 2023 window, waiving the portion of the late fee exceeding a stated threshold.</description>
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      <description>Notification waiving specified components of the statutory late fee for annual GST returns from the 2022-23 financial year onward, by prescribing reduced per day rates and an overall cap tied to a percentage of in state turnover for two turnover classes. It also provides a limited amnesty for earlier non filers who file within a specified 2023 window, waiving the portion of the late fee exceeding a stated threshold.</description>
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