Late fee waiver for delayed GSTR-7 filings reduces penalty exposure and waives fees for months with nil tax deducted. Waiver of late fee for registered persons required to deduct tax at source for failure to furnish FORM GSTR-7 from June 2021 onwards: the State Government waives late fee amounts exceeding a nominal per day charge and waives the total late fee where the aggregate liability exceeds a fixed threshold; additionally, the total late fee is waived for months in which the total central tax deducted at source is nil. The notification supersedes the earlier 2022 notification and 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 reduces penalty exposure and waives fees for months with nil tax deducted.
Waiver of late fee for registered persons required to deduct tax at source for failure to furnish FORM GSTR-7 from June 2021 onwards: the State Government waives late fee amounts exceeding a nominal per day charge and waives the total late fee where the aggregate liability exceeds a fixed threshold; additionally, the total late fee is waived for months in which the total central tax deducted at source is nil. The notification supersedes the earlier 2022 notification and takes effect from 1 November 2024.
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