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" Provide also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived- Which is in excess of two hundred and fifty rupees where the total amount of State tax payable in the said return is nil; Which is in excess of one thousand rupees for the registered persons other that those covered under clause (I)."