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    <title>Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C</title>
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    <description>Late fee for delay in furnishing FORM GSTR-9C is addressed under the Tamil Nadu GST framework by applying, mutatis mutandis, the clarification issued under the corresponding central GST framework. The central clarification is adopted for implementation under the Tamil Nadu Goods and Services Tax Act, 2017, to maintain uniformity in the treatment of late fee relating to delayed furnishing of FORM GSTR-9C.</description>
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      <description>Late fee for delay in furnishing FORM GSTR-9C is addressed under the Tamil Nadu GST framework by applying, mutatis mutandis, the clarification issued under the corresponding central GST framework. The central clarification is adopted for implementation under the Tamil Nadu Goods and Services Tax Act, 2017, to maintain uniformity in the treatment of late fee relating to delayed furnishing of FORM GSTR-9C.</description>
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