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of <h1>Rajasthan Waives Late Fees for Delayed FORM GSTR-7 Filings, Capped at Rs. 1,000, Effective June 2021, per GST Act.</h1> The Government of Rajasthan, through its Finance Department, issued a notification on June 4, 2021, under the Rajasthan Goods and Services Tax Act, 2017. It waives the late fee for registered persons required to deduct tax at source who fail to file the return in FORM GSTR-7 by the due date. The waiver applies to fees exceeding twenty-five rupees per day of delay, with a total cap of one thousand rupees for delays starting from June 2021 onwards. This decision follows recommendations from the GST Council.
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