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    <title>Waiver of amount of late fee</title>
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    <description>The State Government waives the amount of late fee payable under the late-fee provision for returns to be furnished for the specified financial year onwards, limiting recoverable late fees to prescribed daily amounts for two classes of registered persons differentiated by aggregate turnover, each subject to a maximum calculated on turnover in the State or Union territory as specified in the Table.</description>
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      <description>The State Government waives the amount of late fee payable under the late-fee provision for returns to be furnished for the specified financial year onwards, limiting recoverable late fees to prescribed daily amounts for two classes of registered persons differentiated by aggregate turnover, each subject to a maximum calculated on turnover in the State or Union territory as specified in the Table.</description>
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