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of <h1>Andhra Pradesh waives late fees for GSTR-7 filers from June 2021; full waiver if no tax deducted. Effective Nov 1, 2024.</h1> The Government of Andhra Pradesh, under the Andhra Pradesh Goods and Services Tax Act, 2017, has waived late fees for registered persons required to deduct tax at source who failed to file FORM GSTR-7 from June 2021 onwards by the due date. The waiver applies to fees exceeding twenty-five rupees per day and is capped at one thousand rupees. Additionally, the late fee is fully waived for months where no state tax was deducted at source. This notification supersedes a previous order and takes effect on November 1, 2024.
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