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    <title>Seeks to supersede this Department&#039;s Notification no. 637-F.T. dated 14.06.2021 to rationalize the late fee structure for late filing of FORM GSTR-7 even further, by waiving off the late fee for filing of Form GSTR-7 for a month beyond the due date, where the total amount of State tax deducted at source in the month is nil.</title>
    <link>https://www.taxtmi.com/notifications?id=142831</link>
    <description>The notification waives specified portions of the late fee payable for failure to furnish FORM GSTR-7 by due date for months from June 2021 onwards, including a full waiver where the total tax deducted at source in a month is nil; it supersedes the earlier departmental notification and is effective from 1 November 2024.</description>
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      <title>Seeks to supersede this Department&#039;s Notification no. 637-F.T. dated 14.06.2021 to rationalize the late fee structure for late filing of FORM GSTR-7 even further, by waiving off the late fee for filing of Form GSTR-7 for a month beyond the due date, where the total amount of State tax deducted at source in the month is nil.</title>
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      <description>The notification waives specified portions of the late fee payable for failure to furnish FORM GSTR-7 by due date for months from June 2021 onwards, including a full waiver where the total tax deducted at source in a month is nil; it supersedes the earlier departmental notification and is effective from 1 November 2024.</description>
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