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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 late fee where the total central tax payable in the return is nil for registered persons who furnish FORM GSTR 4 for the specified quarters and financial years between 1 April 2023 and 30 June 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 late fee where the total central tax payable in the return is nil for registered persons who furnish FORM GSTR 4 for the specified quarters and financial years between 1 April 2023 and 30 June 2023.</description>
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