This notification supersedes an earlier notification No....

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.