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    <title>Amnesty to GSTR-10 non-filers in form of waiver of late fees</title>
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    <description>Late-fee amnesty applies to registered persons who failed to furnish the final return in FORM GSTR-10 by its due date, subject to filing the return from 1 April 2023 through 30 June 2023. The late fee payable for eligible delayed final returns is capped at five hundred rupees, with the amount exceeding that limit waived. Eligibility depends on furnishing FORM GSTR-10 within the specified amnesty period.</description>
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