Late fee waiver for delayed GSTR 7 returns: excess daily penalties and aggregate excess late fees are waived. Waives late fee amounts for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 by the due date for returns from June 2021 onward, specifically cancelling late fee sums that exceed a prescribed daily penalty threshold while limiting the waiver by an overall capped amount; filing obligations and payable fees within the daily threshold or aggregate cap remain unaffected.
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 returns: excess daily penalties and aggregate excess late fees are waived.
Waives late fee amounts for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 by the due date for returns from June 2021 onward, specifically cancelling late fee sums that exceed a prescribed daily penalty threshold while limiting the waiver by an overall capped amount; filing obligations and payable fees within the daily threshold or aggregate cap remain unaffected.
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