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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. No.22/2021-State Tax dated the 24th December, 2021</title>
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      <description>Waiver of late fee for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for months from June 2021 onwards: the portion of late fee under the Act in excess of a specified daily amount is waived subject to an overall cap on the waived excess; where state tax deducted at source in a month is nil, the entire late fee for that month is waived.</description>
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