Late fee waiver for TDS deductors: excess late fees for delayed GSTR-7 filings waived subject to a total cap. The notification waives late fees for registered persons required to deduct tax at source for failures to file Form GSTR-7 (month of June 2021 onwards), by waiving the portion of late fee exceeding twenty-five rupees per day and further providing that the total late fee amount in excess of one thousand rupees shall stand waived, effective 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 TDS deductors: excess late fees for delayed GSTR-7 filings waived subject to a total cap.
The notification waives late fees for registered persons required to deduct tax at source for failures to file Form GSTR-7 (month of June 2021 onwards), by waiving the portion of late fee exceeding twenty-five rupees per day and further providing that the total late fee amount in excess of one thousand rupees shall stand waived, effective from 1 June 2021.
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