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    <title>Supersession of the Notification No. 38/1/2017-Fin(R&amp;C)(206)1498, dated the 17th June, 2021</title>
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    <description>The notification waives late fee components for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for months from June 2021 onwards: amounts in excess of a nominal per-day threshold and amounts exceeding a specified aggregate cap are waived, and where total State tax deducted is nil for a month the entire late fee for that return is waived.</description>
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