Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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This notification supersedes an earlier notification No. 22/2021-Central Tax, except for actions taken before supersession. It waives the late fee payable u/s 47 of the Central Goods and Services Tax Act, 2017 by registered persons required to deduct tax at source u/s 51, for failure to file FORM GSTR-7 from June 2021 onwards. The late fee exceeding Rs. 25 per day of delay is waived, subject to a maximum of Rs. 1000. If no tax was deducted in a month, the entire late fee is waived. The notification comes into force on November 1, 2024.
This notification supersedes an earlier notification No. 22/2021-Central Tax, except for actions taken before supersession. It waives the late fee payable u/s 47 of the Central Goods and Services Tax Act, 2017 by registered persons required to deduct tax at source u/s 51, for failure to file FORM GSTR-7 from June 2021 onwards. The late fee exceeding Rs. 25 per day of delay is waived, subject to a maximum of Rs. 1000. If no tax was deducted in a month, the entire late fee is waived. The notification comes into force on November 1, 2024.
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