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of <h1>Puducherry GST Act: Late Fee Waiver for TDS Filers on GSTR-7 Returns Delayed Beyond June 2021.</h1> The Government of Puducherry, through its Commercial Taxes Secretariat, has issued a notification under the Puducherry Goods and Services Tax Act, 2017, waiving late fees for registered persons required to deduct tax at source who fail to file returns in FORM GSTR-7 by the due date. The waiver applies to fees exceeding twenty-five rupees per day, with a total cap of one thousand rupees for delays starting from June 2021. This notification, authorized by the Lieutenant-Governor on the Council's recommendation, is effective from June 1, 2021.
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