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    <title>Amnesty to GSTR-10 non-filers in form of waiver of late fees</title>
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    <description>Amendment substitutes the original deadline with a later date for submission of GSTR 10, providing an amnesty by way of a waiver of late fees. The change is made under section 128 of the Gujarat Goods and Services Tax Act, 2017 on the recommendations of the GST Council and is deemed effective from the original cut off date so that the extended filing window and waiver apply from that earlier date.</description>
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      <description>Amendment substitutes the original deadline with a later date for submission of GSTR 10, providing an amnesty by way of a waiver of late fees. The change is made under section 128 of the Gujarat Goods and Services Tax Act, 2017 on the recommendations of the GST Council and is deemed effective from the original cut off date so that the extended filing window and waiver apply from that earlier date.</description>
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