Late fee waiver for delayed GST TDS returns, nil-tax months exempted and excess fees waived from November enforcement. Waiver of late fee for delayed filing of FORM GSTR-7 (GST TDS) for returns from June 2021 onwards: amounts exceeding twenty-five rupees per day of delay are waived; total late fee amounts in excess of one thousand rupees are waived; and where a month's State tax deducted at source is nil, the total late fee for that month is waived. The notification supersedes the earlier state notification and takes effect from 1 November 2024.