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    <title>Provide waiver of late fee for late filing of NIL FORM GSTR-7</title>
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    <description>Late fee payable for failure to furnish FORM GSTR-7 by the due date is waived for registered persons required to deduct tax at source under Section 51, for the period from June 2021 onwards. The waiver covers the amount in excess of twenty-five rupees for every day of default and, in the specified cases, the total late fee above one thousand rupees. Where the state tax deducted at source for the month is nil, the entire late fee is waived. The notification supersedes the earlier notification and takes effect on 1 November 2024.</description>
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    <pubDate>Fri, 22 Nov 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/notifications?id=143000</link>
      <description>Late fee payable for failure to furnish FORM GSTR-7 by the due date is waived for registered persons required to deduct tax at source under Section 51, for the period from June 2021 onwards. The waiver covers the amount in excess of twenty-five rupees for every day of default and, in the specified cases, the total late fee above one thousand rupees. Where the state tax deducted at source for the month is nil, the entire late fee is waived. The notification supersedes the earlier notification and takes effect on 1 November 2024.</description>
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      <pubDate>Fri, 22 Nov 2024 00:00:00 +0530</pubDate>
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