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    <title>Waiver of Excess Late Fee for Delayed Furnishing of Final Return in FORM GSTR-10</title>
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    <description>Waiver of excess late fee is granted for registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but file it during the period from 1 April 2023 to 30 June 2023. The waiver applies only to the amount of late fee under the Goods and Services Tax law that is in excess of five hundred rupees, reflecting a limited concession for delayed submission of the final return.</description>
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