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

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....(EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 18th November, 2021 No. 22/2021- State Tax No. F.3(118)/Fin.(Exp-I)/2021-22/DS-I/317.-In exercise of the powers conferred by section 128 ....

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.... of the said 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 whic....