Notification under section 128 to provide waiver of late fee for late filing of NIL FORM GSTR-7 under the HGST Act, 2017. - 35/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 29th October, 2024 No. 35/GST-2. - In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) and in supersession of the Haryana Government, Excise and Taxation Department, notification No. 37/GST-2, dated the 1st July, 2021, except as respects things done or omitted to be done before such supersession, the Governor of Haryana, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, 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 twenty-five rupees 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 one thousand rupees: Provided further that the total amount of late fee payable under section 47 of the said Act by the registered person, who fails to furnish the return in FORM GSTR-7 for a month by the due date, where the total amount of state tax deducted at source in the said month is nil, shall stand waived. 2. This notification shall come into force on the 1st day of November, 2024. DEVINDER SINGH KALYAN, Principal Secretary to Government, Haryana, Excise and Taxation Department.