Provide waiver of late fee for late filing of NIL FORM GSTR-7 (GST TDS Return) - Supersede notification No.22/2021-State Tax, dated 9th June, 2021 - 23/2024-State Tax - Gujarat SGST
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Waiver of Late Fee for late filing of GST TDS returns; excess penalties and fees waived for specified defaults. Notification waives late fee for failure to furnish FORM GSTR-7 from June 2021 onwards: amounts exceeding twenty-five rupees per day and amounts exceeding one thousand rupees are waived, and where state tax deducted in a month is nil the total late fee for that month is waived; the notification supersedes the earlier 2021 notification and comes into force on the first day of November, 2024.
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 for late filing of GST TDS returns; excess penalties and fees waived for specified defaults.
Notification waives late fee for failure to furnish FORM GSTR-7 from June 2021 onwards: amounts exceeding twenty-five rupees per day and amounts exceeding one thousand rupees are waived, and where state tax deducted in a month is nil the total late fee for that month is waived; the notification supersedes the earlier 2021 notification and comes into force on the first day of November, 2024.
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