Late fee waiver for GSTR-7 returns: excess late fees waived for delayed filings and for months with nil TDS. Waives the portion of late fee under section 47 for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards by the due date, by removing amounts exceeding a per-day threshold and an overall cap; additionally, where total State tax deducted at source for a month is nil, the entire late fee for failure to file FORM GSTR-7 by the due date is waived, effective from the stated commencement date.
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 GSTR-7 returns: excess late fees waived for delayed filings and for months with nil TDS.
Waives the portion of late fee under section 47 for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards by the due date, by removing amounts exceeding a per-day threshold and an overall cap; additionally, where total State tax deducted at source for a month is nil, the entire late fee for failure to file FORM GSTR-7 by the due date is waived, effective from the stated commencement date.
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