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

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.... Pradesh SGST<br>Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 8^th&nbsp;&nbsp;July 2021 F A 3-11-2021-V (46).- In exercise of the powers conferred by Section 128 of....

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.... 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 rupees for every day during which such failure continues: Provided th....