Late fee waiver for delayed GSTR 7 filings by tax deductors limits payable late fee beyond a small daily threshold. Registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for periods from June 2021 onwards by the due date shall have the portion of the late fee that exceeds a small per day threshold waived, subject to an overall cap on the total waived amount, as provided by a State Finance Department notification under the Rajasthan GST framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR 7 filings by tax deductors limits payable late fee beyond a small daily threshold.
Registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for periods from June 2021 onwards by the due date shall have the portion of the late fee that exceeds a small per day threshold waived, subject to an overall cap on the total waived amount, as provided by a State Finance Department notification under the Rajasthan GST framework.
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