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Taxation Assam Ministry of Finance Assam Goods and Services Tax Act, 2017

Government of Assam issues notification on Waiving of Late Fees for GSTR - 7 Returns

17-Oct-2025 | eCF No.151446/331

Government of Assam has issued a new notification waiving late fees for GSTR - 7 Returns effective from 01st November 2024. This waiver applies to registered persons required to deduct Tax Deducted at Source (TDS) under GST in filing GSTR-7 returns for the period from June 2021 onwards. Late fee is capped at ?25 per day, and any amount beyond this is waived. The maximum late fee payable is limited to ?1,000 per return, and any excess is waived. If no TDS liability (nil TDS) exists for a month, the entire late fee is waived.

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