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    <title>State Tax Notification for waiver of the late fee</title>
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    <description>Waiver of late fee is available for registered persons who failed to furnish FORM GSTR-9C with FORM GSTR-9 but subsequently file FORM GSTR-9C by the prescribed final date; the waiver removes late fees in excess of those payable up to the date of filing FORM GSTR-9, while expressly providing that no refund will be made of late fees already paid for delayed furnishing of FORM GSTR-9C.</description>
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      <description>Waiver of late fee is available for registered persons who failed to furnish FORM GSTR-9C with FORM GSTR-9 but subsequently file FORM GSTR-9C by the prescribed final date; the waiver removes late fees in excess of those payable up to the date of filing FORM GSTR-9, while expressly providing that no refund will be made of late fees already paid for delayed furnishing of FORM GSTR-9C.</description>
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