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    <title>Notification under section 128 to provide waiver of late fee for late filing of NIL FORM GSTR-7 under the HGST Act, 2017.</title>
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    <description>The notification waives the portion of late fee under section 47 for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 from June 2021 onwards that exceeds twenty-five rupees per day. It further waives total late fee amounts exceeding one thousand rupees and provides a full waiver where the total state tax deducted at source in a month is nil, with the measure effective from 1 November 2024 and superseding the earlier notification except as to past acts.</description>
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    <pubDate>Tue, 29 Oct 2024 00:00:00 +0530</pubDate>
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      <title>Notification under section 128 to provide waiver of late fee for late filing of NIL FORM GSTR-7 under the HGST Act, 2017.</title>
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      <description>The notification waives the portion of late fee under section 47 for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 from June 2021 onwards that exceeds twenty-five rupees per day. It further waives total late fee amounts exceeding one thousand rupees and provides a full waiver where the total state tax deducted at source in a month is nil, with the measure effective from 1 November 2024 and superseding the earlier notification except as to past acts.</description>
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      <pubDate>Tue, 29 Oct 2024 00:00:00 +0530</pubDate>
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