Every registered person liable to deduct tax at source shall furnish Monthly Gst Return [Section 39(3)]

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....rn for every calendar month of the deductions made during the month in Form GSTR-7 and through the common portal either directly or from a Facilitation Centre notified by the Commissioner, for the month in which such deductions have been made [on or before the tenth day of the month succeeding the calendar month w.e.f. 01.11.2024 Vide N.No. 20/2024-CT dated 08.10.2024]. The said registered person....

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....for claiming the amount of tax deducted in his electronic cash ledger after validation. [ Rule 66(2) ] * The certificate referred to in section 51(3) shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under rule 66(1). [ Rule 66(3) ] Levy of Late Fee [ Section 47(1) ] * Any registered person who fails to furnish the....

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.... 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 ₹ 25/- for every day during which such failure continues. the total amount of late fee payable under section 47 shall stand waived which is in excess of an amount of one thousand rupees. Penalty in respect of TDS * As per Section 122(1) W....