Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7 (GST TDS Return) - Supersede notification No.22/2021-State Tax, No. F 10-40/2021/CT/V(55), dated the 29th July, 2021

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....ahanadi Bhawan Nava Raipur Atal Nagar, the 28th January 2025 NOTIFICATION NO. 23/2024-STATE TAX No. F 10-01/2025/CT/V (06).- In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the State Government, on the recommendations ....

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....g which such failure continues: Provided that the total amount of late fee payable under section 47 of the said Act by such registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived which is in excess of an amount of one thousand rupees: Provided further that the total amount of late fee payable under section 4....