Late fee waiver for tax deductors required to file GSTR-7: excess daily fees and nil-TDS month fees waived. The State Government waives the portion of late fee payable by registered persons required to deduct tax at source for failure to furnish FORM GSTR-7 for the month of June 2021 onwards that exceeds a nominal per day amount, subject to an overall cap on waiver beyond a specified aggregate threshold, and fully waives late fee where the total State tax deducted in the month is nil; the notification supersedes an earlier one and takes effect on the stated effective date.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for tax deductors required to file GSTR-7: excess daily fees and nil-TDS month fees waived.
The State Government waives the portion of late fee payable by registered persons required to deduct tax at source for failure to furnish FORM GSTR-7 for the month of June 2021 onwards that exceeds a nominal per day amount, subject to an overall cap on waiver beyond a specified aggregate threshold, and fully waives late fee where the total State tax deducted in the month is nil; the notification supersedes an earlier one and takes effect on the stated effective date.
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