Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7. - (12/2024) FD 07 CSL 2024 - Karnataka SGST

Late fee waiver for delayed NIL GSTR-7 filings: excess late fees waived and nil-deduction returns exempted.

Waives late fees under section 47 for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards: late fee components exceeding twenty-five rupees per day are waived, amounts in excess of one thousand rupees are waived in total, and returns with nil state tax deducted are fully exempted. The notification supersedes the earlier 2021 notification and is effective from 1 November 2024.