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    <title>Supersession Notification No. S.O. 121 Dated 09.07.2021</title>
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    <description>Waiver of specified components of late fees is announced for registered persons required to deduct tax at source under section 51 who failed to furnish FORM GSTR-7 for June 2021 onwards; the notification waives the portion of the late fee under section 47 that exceeds a fixed daily floor, waives excess over a fixed cap, and fully waives late fee where state tax deducted in the month is nil.</description>
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