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    <title>Amnesty to GSTR-10 non-filers</title>
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    <description>The State Government waives the portion of the late fee under the final-return provision that exceeds five hundred rupees for registered persons who failed to furnish FORM GSTR-10 by the due date, provided they furnish the return between 1 April 2023 and 30 June 2023, implementing an amnesty limited to the excess late fee component.</description>
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