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Notification No. 75/2018-Central Tax ,dt. 31-12-2018 – Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.

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64/2017-Central Tax ,dt. 15-11-2017 – Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards

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