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of <h1>Punjab Waives Late Fees for FORM GSTR-7 Filings from June 2021; Reduced to Rs. 25/Day, Max Rs. 1000 u/s 51.</h1> The Government of Punjab, under the Punjab Goods and Services Tax Act, 2017, has waived the late fee for delays in filing FORM GSTR-7 returns from June 2021 onwards. The waiver applies to registered persons required to deduct tax at source under section 51 of the Act. The late fee is reduced to twenty-five rupees per day, with a maximum cap of one thousand rupees. This notification is effective retroactively from June 1, 2021, as authorized by the Governor of Punjab on the Council's recommendations.
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