Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.

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....o. 23/2024-Central Tax dated 08-10-2024 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 22/2021 - Central Tax New Delhi, the 1....

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....nder the provisions of section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty-five....