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    <title>Amendment in Notification G.O. Ms. No. 2, dated 3rd January, 2018</title>
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    <description>The amendment waives late fee amounts in excess of two hundred and fifty rupees and fully waives late fee where the total State Tax payable in FORM GSTR-4 is nil, for registered persons who failed to furnish returns for the specified quarters and financial years but who furnish those returns between 1 April 2023 and 30 June 2023; the notification is deemed effective from 31 March 2023.</description>
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      <description>The amendment waives late fee amounts in excess of two hundred and fifty rupees and fully waives late fee where the total State Tax payable in FORM GSTR-4 is nil, for registered persons who failed to furnish returns for the specified quarters and financial years but who furnish those returns between 1 April 2023 and 30 June 2023; the notification is deemed effective from 31 March 2023.</description>
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