Late fee waiver for GSTR-7 returns: excess late fees waived for TDS deductors failing to file by due date. The Government waives the amount of late fee payable by registered persons required to deduct tax at source for failure to furnish Form GSTR-7 for the month of June 2021 onwards by the due date, where such late fee exceeds twenty five rupees per day; additionally, the total late fee payable for such failure shall stand waived to the extent it exceeds one thousand rupees.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-7 returns: excess late fees waived for TDS deductors failing to file by due date.
The Government waives the amount of late fee payable by registered persons required to deduct tax at source for failure to furnish Form GSTR-7 for the month of June 2021 onwards by the due date, where such late fee exceeds twenty five rupees per day; additionally, the total late fee payable for such failure shall stand waived to the extent it exceeds one thousand rupees.
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