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

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....RNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 12/2021 - State Tax Imphal, the  2^nd June, 2021 No. TAX/4(53)/GST-NOTN/2016 - In exer....

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....f 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 which ....