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

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....T<br>STATE TAXES AND EXCISE DEPARTMENT NOTIFICATION No. 22/2021-State Tax Shimla-2, the 27th July, 2021 No. EXN-F(10)-4/2021.-In exercise of the powers conferred by section 128 of the Himachal Prad....

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....nish 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 ....