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of <h1>Andhra Pradesh Reduces Late Fee for Delayed FORM GSTR-7 Filing to Rs. 25/Day, Max Rs. 1,000 u/s 51.</h1> The Government of Andhra Pradesh has issued an order under the Andhra Pradesh Goods and Services Tax Act, 2017, to rationalize the late fee for delays in filing returns in FORM GSTR-7. Effective from June 2021, the late fee for failing to submit the return by the due date is reduced to Rs. 25 per day. However, the total late fee will not exceed Rs. 1,000. This waiver applies to registered persons required to deduct tax at source under section 51 of the Act. The order follows recommendations from the Goods and Services Tax Council.
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