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    <title>Amendment in Notification No. S.O.7/P.A.5/2017/S.128/2018, dated the 7th February, 2018</title>
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    <description>The amendment waives late fee amounts in excess of two hundred and fifty rupees for registered persons who file FORM GSTR-4 for quarters from July 2017 to March 2019 or financial years 2019-20 to 2021-22 between 1 April 2023 and 30 June 2023; it fully waives late fee where the total State tax payable in the return is nil. The change inserts a proviso into the earlier notification and is made effective retrospectively from 31 March 2023.</description>
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      <description>The amendment waives late fee amounts in excess of two hundred and fifty rupees for registered persons who file FORM GSTR-4 for quarters from July 2017 to March 2019 or financial years 2019-20 to 2021-22 between 1 April 2023 and 30 June 2023; it fully waives late fee where the total State tax payable in the return is nil. The change inserts a proviso into the earlier notification and is made effective retrospectively from 31 March 2023.</description>
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