Late fee waiver for delayed GSTR-7 filings by TDS deductors; excess fees and nil-deduction months exempt. The notification waives the portion of late fee under section 47 for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 from June 2021 onwards that exceeds twenty-five rupees per day. It further waives total late fee amounts exceeding one thousand rupees and provides a full waiver where the total state tax deducted at source in a month is nil, with the measure effective from 1 November 2024 and superseding the earlier notification except as to past acts.
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 filings by TDS deductors; excess fees and nil-deduction months exempt.
The notification waives the portion of late fee under section 47 for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 from June 2021 onwards that exceeds twenty-five rupees per day. It further waives total late fee amounts exceeding one thousand rupees and provides a full waiver where the total state tax deducted at source in a month is nil, with the measure effective from 1 November 2024 and superseding the earlier notification except as to past acts.
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