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of <h1>West Bengal waives late fees for FORM GSTR-7 tax returns from June 2021; fees capped at Rs. 1,000.</h1> The Government of West Bengal has issued a notification under the West Bengal Goods and Services Tax Act, 2017, waiving the late fee imposed on registered persons required to deduct tax at source for late filing of returns in FORM GSTR-7. This waiver applies from the tax period of June 2021 onwards. The late fee is reduced to twenty-five rupees per day, with a maximum cap of one thousand rupees. This notification is effective from June 1, 2021, as ordered by the Governor and communicated by the Finance Department's Secretary.
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