Seeks to rationalize late fee imposed under section 47 of the WBGST Act, 2017 for late filing of return in FORM GSTR-7 from tax period of June, 2021 onward https://www.taxtmi.com/notifications?id=135937 Waives the portion of late fee under section 47 for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards that exceeds twenty-five rupees per day, and provides that total late fee amounts in excess of one thousand rupees shall stand waived, effective from 1 June 2021. en-us Mon, 14 Jun 2021 00:00:00 +0530 Tue, 22 Jun 2021 19:01:00 +0530 TaxTMI RSS Generator Seeks to rationalize late fee imposed under section 47 of the WBGST Act, 2017 for late filing of return in FORM GSTR-7 from tax period of June, 2021 onward https://www.taxtmi.com/notifications?id=135937 Waives the portion of late fee under section 47 for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards that exceeds twenty-five rupees per day, and provides that total late fee amounts in excess of one thousand rupees shall stand waived, effective from 1 June 2021. Notifications GST - States Mon, 14 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135937