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

Regarding waiver of late fee for delay in filing of return in FORM GSTR-7.

01-Jun-2021 | 22/2021-Central Tax

The Central Board of Indirect Taxes and Customs has waived the amount of late fee payable under section 47 of the Central Goods and Services Tax Act, 2017 by any registered person, required to deduct tax at source under the provisions of section 51, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of INR 25 for every day during 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 INR 1000.

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