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Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7
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....No. 9 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of this department's notification No. F.12(1)FD/Tax/2021-19, dated the 4 June, 2021, except as respects things done or omitted to be done before such supersession, the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said ....