Late fee waiver for delayed FORM GSTR-7 filing limits daily and aggregate liability for tax deduction returns. Late fee for delay in furnishing FORM GSTR-7 by registered persons required to deduct tax at source is rationalised by waiving the amount payable under section 47 that exceeds twenty-five rupees for every day of default. The waiver applies to failure to furnish the return for the month of June, 2021 onwards by the due date. The aggregate late fee in excess of one thousand rupees also stands waived.