Late fee waiver for TDS deductors: excess late charges and fees for nil TDS months are waived under GST return rules. Waiver of late fee for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onward: the portion of late fee exceeding a specified daily amount is waived; total late fee exceeding a specified cap is waived; and where state tax deducted is nil for a month, the entire late fee for failure to furnish FORM GSTR-7 for that month is waived.
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 TDS deductors: excess late charges and fees for nil TDS months are waived under GST return rules.
Waiver of late fee for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onward: the portion of late fee exceeding a specified daily amount is waived; total late fee exceeding a specified cap is waived; and where state tax deducted is nil for a month, the entire late fee for failure to furnish FORM GSTR-7 for that month is waived.
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