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

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.... BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 24th January, 2022 No. FTX.56/2017/Pt-V/71.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax ....

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....turn 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 the to....