Late fee waiver for delayed GSTR-7 filing grants relief to tax deductors from excess penalty amounts. The State Government waives the amount of late fee under section 47 for failure to furnish FORM GSTR-7 for June 2021 onwards by the due date to the extent such fee exceeds twenty-five rupees per day, applicable to persons required to deduct tax at source; the total waived amount is limited to the portion in excess of one thousand rupees, with effect from 1 June 2021.
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 GSTR-7 filing grants relief to tax deductors from excess penalty amounts.
The State Government waives the amount of late fee under section 47 for failure to furnish FORM GSTR-7 for June 2021 onwards by the due date to the extent such fee exceeds twenty-five rupees per day, applicable to persons required to deduct tax at source; the total waived amount is limited to the portion in excess of one thousand rupees, with effect from 1 June 2021.
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