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    <title>Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7 (GST TDS Return) - Supersede notification No.22/2021-State Tax, No. F 10-40/2021/CT/V(55), dated the 29th July, 2021</title>
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    <description>Waiver of late fee for delayed filing of FORM GSTR-7 (GST TDS) for returns from June 2021 onwards: amounts exceeding twenty-five rupees per day of delay are waived; total late fee amounts in excess of one thousand rupees are waived; and where a month&#039;s State tax deducted at source is nil, the total late fee for that month is waived. The notification supersedes the earlier state notification and takes effect from 1 November 2024.</description>
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      <description>Waiver of late fee for delayed filing of FORM GSTR-7 (GST TDS) for returns from June 2021 onwards: amounts exceeding twenty-five rupees per day of delay are waived; total late fee amounts in excess of one thousand rupees are waived; and where a month&#039;s State tax deducted at source is nil, the total late fee for that month is waived. The notification supersedes the earlier state notification and takes effect from 1 November 2024.</description>
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