Late fee waiver for GSTR 7 returns: portion above daily and total thresholds waived for TDS deductors. The Gujarat government notifies a waiver for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for the month of June 2021 onwards: it waives the portion of late fee exceeding a per day threshold of twenty five rupees and provides that the total late fee payable for such delayed returns shall stand waived to the extent it exceeds a total threshold of one thousand rupees.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR 7 returns: portion above daily and total thresholds waived for TDS deductors.
The Gujarat government notifies a waiver for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for the month of June 2021 onwards: it waives the portion of late fee exceeding a per day threshold of twenty five rupees and provides that the total late fee payable for such delayed returns shall stand waived to the extent it exceeds a total threshold of one thousand rupees.
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