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

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....land SGST<br>GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/65 Dated: 1^st June 2021 NOTIFICATION In exercise of the powers conferre....

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....urnish 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: Provid....