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    <title>Amendment in Notification No. 15/2018–Tax, dated the 11th January, 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 furnished FORM GSTR-4 for specified past quarters and financial years during 1 April 2023 to 30 June 2023, and fully waives late fee where the total state tax payable in the return is nil; the amendment is 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 for registered persons who furnished FORM GSTR-4 for specified past quarters and financial years during 1 April 2023 to 30 June 2023, and fully waives late fee where the total state tax payable in the return is nil; the amendment is effective from 31 March 2023.</description>
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