Late fee waiver for delayed FORM GSTR-7 returns: excess penalty beyond a minimal daily charge is waived for affected deductors. Notification waives the portion of the late fee payable under the State GST Act by registered persons required to deduct tax at source for failure to furnish the return in FORM GSTR-7 by the due date, removing the fee amount that exceeds a small per-day charge and capping the total waiverable late fee for the relevant return periods.
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 FORM GSTR-7 returns: excess penalty beyond a minimal daily charge is waived for affected deductors.
Notification waives the portion of the late fee payable under the State GST Act by registered persons required to deduct tax at source for failure to furnish the return in FORM GSTR-7 by the due date, removing the fee amount that exceeds a small per-day charge and capping the total waiverable late fee for the relevant return periods.
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