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    <title>Supersession Notification No. 22/2021- State Tax, dated 13.08.2021</title>
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    <description>The notification waives, for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onward by the due date, the component of late fee under the Act that exceeds twenty-five rupees per day, subject to an overall waiver limit in respect of aggregate late fee amounts in excess of one thousand rupees; it further provides that where the State tax deducted at source in a month is nil the total late fee for non-filing of FORM GSTR-7 for that month shall be waived, and it is effective from 1 November 2024.</description>
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      <title>Supersession Notification No. 22/2021- State Tax, dated 13.08.2021</title>
      <link>https://www.taxtmi.com/notifications?id=143181</link>
      <description>The notification waives, for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onward by the due date, the component of late fee under the Act that exceeds twenty-five rupees per day, subject to an overall waiver limit in respect of aggregate late fee amounts in excess of one thousand rupees; it further provides that where the State tax deducted at source in a month is nil the total late fee for non-filing of FORM GSTR-7 for that month shall be waived, and it is effective from 1 November 2024.</description>
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