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    <title>Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7</title>
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    <description>The Government waives the amount of late fee payable by registered persons required to deduct tax at source for failure to furnish Form GSTR-7 for the month of June 2021 onwards by the due date, where such late fee exceeds twenty five rupees per day; additionally, the total late fee payable for such failure shall stand waived to the extent it exceeds one thousand rupees.</description>
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      <description>The Government waives the amount of late fee payable by registered persons required to deduct tax at source for failure to furnish Form GSTR-7 for the month of June 2021 onwards by the due date, where such late fee exceeds twenty five rupees per day; additionally, the total late fee payable for such failure shall stand waived to the extent it exceeds one thousand rupees.</description>
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