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

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....ENT NOTIFICATION The 9th July 2021 S.O. 121, dated 9th July 2021- In exercise of the powers conferred by section 128 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in t....

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.... 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 late fee payable under section 47 of the said Act by such....