Waiver of Late Fee: late fees for GSTR-7 TDS deductors waived where state tax deducted is nil or minimal. The notification waives late fee components for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for months from June 2021 onwards: amounts in excess of a nominal per-day threshold and amounts exceeding a specified aggregate cap are waived, and where total State tax deducted is nil for a month the entire late fee for that return is waived.
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.
Waiver of Late Fee: late fees for GSTR-7 TDS deductors waived where state tax deducted is nil or minimal.
The notification waives late fee components for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for months from June 2021 onwards: amounts in excess of a nominal per-day threshold and amounts exceeding a specified aggregate cap are waived, and where total State tax deducted is nil for a month the entire late fee for that return is waived.
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