Late fee waiver for delayed FORM GSTR-7 filings reduces recoverable penalties beyond prescribed thresholds, easing compliance burden. Waiver relieves registered persons required to deduct tax at source from the portion of late fee for failure to furnish FORM GSTR-7 (for June 2021 onwards) that exceeds a specified per day threshold and also waives the portion of total late fee that exceeds a specified aggregate threshold, limiting recoverable late fee to the prescribed lower amounts, effective from the stated commencement date under the Puducherry GST Act, 2017.
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 FORM GSTR-7 filings reduces recoverable penalties beyond prescribed thresholds, easing compliance burden.
Waiver relieves registered persons required to deduct tax at source from the portion of late fee for failure to furnish FORM GSTR-7 (for June 2021 onwards) that exceeds a specified per day threshold and also waives the portion of total late fee that exceeds a specified aggregate threshold, limiting recoverable late fee to the prescribed lower amounts, effective from the stated commencement date under the Puducherry GST Act, 2017.
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