Late fee waiver for delayed GSTR-7 filings: excess daily charges and fees for nil-tax months are relieved. Registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards by the due date shall have the portion of late fee exceeding twenty-five rupees per day waived, with the total amount exceeding one thousand rupees waived, and where state tax deducted is nil for a month the total late fee for that month shall stand waived; the notification takes effect from 1 November 2024.
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 delayed GSTR-7 filings: excess daily charges and fees for nil-tax months are relieved.
Registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards by the due date shall have the portion of late fee exceeding twenty-five rupees per day waived, with the total amount exceeding one thousand rupees waived, and where state tax deducted is nil for a month the total late fee for that month shall stand waived; the notification takes effect from 1 November 2024.
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