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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....achal Pradesh SGST<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 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Act, for failure to furnish 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 failur....