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of <h1>Bihar waives late fees for tax deductions at source u/s 47, capping at Rs. 1000 for GSTR-7 delays.</h1> The notification issued by the Commercial Tax Department of Bihar, dated December 13, 2024, supersedes a previous notification from July 9, 2021. It waives late fees under section 47 of the Bihar Goods and Services Tax Act, 2017, for registered persons required to deduct tax at source under section 51, who fail to submit FORM GSTR-7 returns from June 2021 onwards by the due date. The waiver applies to fees exceeding twenty-five rupees per day and caps the total late fee at one thousand rupees. Additionally, no late fee is imposed if no state tax is deducted. The notification is effective from November 1, 2024.
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