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<h1>Government Waives Late Fees for GSTR-7 Tax Deduction Returns, Providing Relief to Registered Persons with Reduced Penalties</h1> A government notification waives late fees for registered persons failing to submit FORM GSTR-7 tax deduction returns for June 2021 onwards. The waiver applies to late fees exceeding 25 rupees per day, with a maximum waiver of 1,000 rupees. For months with zero state tax deducted, all late fees are waived. The notification takes effect from November 1, 2024, superseding a previous notification from June 2021.