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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>Waiver of late fee is granted for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards by the due date: the portion of late fee under section 47 exceeding twenty-five rupees per day is waived, and the total late fee shall stand waived to the extent it exceeds one thousand rupees; the notification is effective from 1 June 2021 and applies to liabilities arising under the section 51 TDS provisions.</description>
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      <description>Waiver of late fee is granted for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards by the due date: the portion of late fee under section 47 exceeding twenty-five rupees per day is waived, and the total late fee shall stand waived to the extent it exceeds one thousand rupees; the notification is effective from 1 June 2021 and applies to liabilities arising under the section 51 TDS provisions.</description>
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