Notification No. 23/2024
Date: October 8, 2024
Subject: Waiver of late fee for delayed filing of NIL and non-NIL FORM GSTR-7 returns.
Description:
Late fee in excess of ₹25 per day is waived for delayed filing of FORM GSTR-7 from June 2021 onwards.
Total late fee is capped at ₹1,000 for such delayed filings.
Complete waiver of late fee is granted where tax deducted at source is NIL for the relevant month.
Effective Date of Notification:
01 November 2024
Previous Notification
Notification No. 22/2021 – Central Tax dated 01 June 2021