Notification No. 22/2021
Date: June 1, 2021
Subject: Rationalisation of late fee for delay in filing FORM GSTR-7 by TDS deductors
Description:
This notification waives late fee payable under Section 47 for delayed filing of FORM GSTR-7 in excess of ₹25 per day, subject to a maximum of ₹1,000. The relief applies from June 2021 onwards. It provides procedural relief to persons required to deduct tax at source under GST.