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    <title>Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.</title>
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    <description>Late fee for delayed furnishing of FORM GSTR-7 by registered persons required to deduct tax at source is waived to the extent it exceeds twenty-five rupees per day of continuing default. The aggregate late fee is capped through waiver of the amount exceeding one thousand rupees. The concession applies to returns for June 2021 onwards and takes effect from 1 June 2021 under the Telangana Goods and Services Tax framework.</description>
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