Notification No. 22/2021
Date: June 1, 2021
Subject: Rationalisation of late fee for delay in furnishing return in FORM GSTR-7.
Description:
Late fee payable for delay in filing FORM GSTR-7 is restricted to ₹25 per day. The total late fee payable is capped at ₹1,000 for each return. The rationalised late fee applies to persons required to deduct tax at source.
Effective Date:
1 June 2021
Other Notifications
18/2019
Extends the due date for furnishing FORM GSTR-7 by registered persons required t...
Read More