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    <title>Supersession Notification G.O. (P) No. 68/2021/TAXES dated 7th September, 2021</title>
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    <description>Waiver of late fee is granted for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards; the waiver covers the portion of late fee in excess of twenty-five rupees per day, subject to an overall waiver of the portion exceeding one thousand rupees, and fully waives late fee where the total state tax deducted at source in the month is nil. The notification supersedes the earlier order and is effective from 1 November 2024.</description>
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      <description>Waiver of late fee is granted for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards; the waiver covers the portion of late fee in excess of twenty-five rupees per day, subject to an overall waiver of the portion exceeding one thousand rupees, and fully waives late fee where the total state tax deducted at source in the month is nil. The notification supersedes the earlier order and is effective from 1 November 2024.</description>
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