Late fee waiver for delayed GSTR 7 returns: excess penalty beyond nominal daily charge and cumulative threshold waived. Waiver of late fee is granted for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards by the due date: the portion of late fee under section 47 exceeding twenty-five rupees per day is waived, and the total late fee shall stand waived to the extent it exceeds one thousand rupees; the notification is effective from 1 June 2021 and applies to liabilities arising under the section 51 TDS provisions.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR 7 returns: excess penalty beyond nominal daily charge and cumulative threshold waived.
Waiver of late fee is granted for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards by the due date: the portion of late fee under section 47 exceeding twenty-five rupees per day is waived, and the total late fee shall stand waived to the extent it exceeds one thousand rupees; the notification is effective from 1 June 2021 and applies to liabilities arising under the section 51 TDS provisions.
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