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    <title>Regarding waiver of the amount of late fee payable under section 47 by any registered person, required to deduct tax at source under the provisions of section 51.</title>
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    <description>Late fee payable by a registered person required to deduct tax at source under section 51 is waived, to the extent it exceeds twenty-five rupees per day, for failure to furnish FORM GSTR-7 by the due date for the month of June 2021 onwards. The waiver is capped so that the total late fee payable for such delay stands waived to the extent it exceeds one thousand rupees. Where the registered person fails to furnish FORM GSTR-7 for a month by the due date and the total state tax deducted at source in that month is nil, the entire late fee payable under section 47 stands waived.</description>
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    <pubDate>Fri, 09 May 2025 00:00:00 +0530</pubDate>
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      <title>Regarding waiver of the amount of late fee payable under section 47 by any registered person, required to deduct tax at source under the provisions of section 51.</title>
      <link>https://www.taxtmi.com/notifications?id=145834</link>
      <description>Late fee payable by a registered person required to deduct tax at source under section 51 is waived, to the extent it exceeds twenty-five rupees per day, for failure to furnish FORM GSTR-7 by the due date for the month of June 2021 onwards. The waiver is capped so that the total late fee payable for such delay stands waived to the extent it exceeds one thousand rupees. Where the registered person fails to furnish FORM GSTR-7 for a month by the due date and the total state tax deducted at source in that month is nil, the entire late fee payable under section 47 stands waived.</description>
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      <pubDate>Fri, 09 May 2025 00:00:00 +0530</pubDate>
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