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    <title>State Tax Notification for waiver of the late fee</title>
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    <description>Late fee under the Manipur Goods and Services Tax Act, 2017 is waived to the extent it exceeds the amount payable under section 47 up to the date of furnishing of FORM GSTR-9, for specified financial years from 2017-18 to 2022-23, for registered persons who were required to furnish FORM GSTR-9C with FORM GSTR-9 but later furnish FORM GSTR-9C on or before 31 March 2025. No refund is available of late fee already paid for delayed furnishing of FORM GSTR-9C.</description>
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      <description>Late fee under the Manipur Goods and Services Tax Act, 2017 is waived to the extent it exceeds the amount payable under section 47 up to the date of furnishing of FORM GSTR-9, for specified financial years from 2017-18 to 2022-23, for registered persons who were required to furnish FORM GSTR-9C with FORM GSTR-9 but later furnish FORM GSTR-9C on or before 31 March 2025. No refund is available of late fee already paid for delayed furnishing of FORM GSTR-9C.</description>
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