Assam GST late fee waiver for TDS deductors filing delayed GSTR-7, with caps and nil-TDS exemption. The notification waives late fee amounts for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 (from June 2021 onwards) by the due date: amounts in excess of twenty-five rupees per day are waived, with an overall waiver of excess portions above one thousand rupees; if state tax deducted in a month is nil, the total late fee for that month is waived. The notification is effective from 1st November 2024 and supersedes the earlier notification.
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.
Assam GST late fee waiver for TDS deductors filing delayed GSTR-7, with caps and nil-TDS exemption.
The notification waives late fee amounts for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 (from June 2021 onwards) by the due date: amounts in excess of twenty-five rupees per day are waived, with an overall waiver of excess portions above one thousand rupees; if state tax deducted in a month is nil, the total late fee for that month is waived. The notification is effective from 1st November 2024 and supersedes the earlier notification.
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