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

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.... SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 12/2021 - State Tax Imphal, the 2nd June, 2021 No. TAX/4(53)/GST-NOTN/2016 - In exercise of the powers conferred by section....

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....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 that ....