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of <h1>Gujarat Govt Waives Late Fees for NIL GSTR-7 TDS Returns Under GST Act 2017, Effective Nov 1, 2024.</h1> The Gujarat Government has issued Notification No. 23/2024-State Tax, waiving late fees for delayed filing of NIL FORM GSTR-7 (GST TDS Return) under the Gujarat Goods and Services Tax Act, 2017. This supersedes the previous notification No. 22/2021-State Tax. The waiver applies to late fees exceeding twenty-five rupees per day, capped at a total of one thousand rupees. Additionally, if no state tax was deducted at source for a month, the late fee is entirely waived. This notification takes effect on November 1, 2024.
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