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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 notification waives the portion of late fee payable by registered persons required to deduct tax at source for failure to furnish FORM GSTR-7 for June 2021 onwards that exceeds twenty-five rupees per day, and provides that the total late fee amount in excess of one thousand rupees shall stand waived, thereby reducing the effective late fee burden for late GSTR-7 filings.</description>
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      <description>The notification waives the portion of late fee payable by registered persons required to deduct tax at source for failure to furnish FORM GSTR-7 for June 2021 onwards that exceeds twenty-five rupees per day, and provides that the total late fee amount in excess of one thousand rupees shall stand waived, thereby reducing the effective late fee burden for late GSTR-7 filings.</description>
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