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    <title>Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7</title>
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    <description>Waives the portion of late fee under section 47 for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards by the due date, by removing amounts exceeding a per-day threshold and an overall cap; additionally, where total State tax deducted at source for a month is nil, the entire late fee for failure to file FORM GSTR-7 by the due date is waived, effective from the stated commencement date.</description>
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