Late fee waiver for GSTR-7 returns: excess daily late fees waived and full waiver where state TDS is nil. The Tamil Nadu government waives portions of late fee under the TN GST Act for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards; the waiver removes the daily late fee excess above twenty-five rupees and provides that the total waived amount shall be the portion exceeding one thousand rupees, with full waiver where state tax deducted at source for the month is nil. The notification supersedes the 2021 notice and is effective from 1 November 2024.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-7 returns: excess daily late fees waived and full waiver where state TDS is nil.
The Tamil Nadu government waives portions of late fee under the TN GST Act for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards; the waiver removes the daily late fee excess above twenty-five rupees and provides that the total waived amount shall be the portion exceeding one thousand rupees, with full waiver where state tax deducted at source for the month is nil. The notification supersedes the 2021 notice and is effective from 1 November 2024.
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