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

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....DUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 18, Puducherry, dated 18th June 2021) NOTIFICATION In exercise of the powers conferred by section 128 of the Puducherry Goods and Services Tax A....

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....TR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that the total amount of l....