Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7 (GST TDS Return) - Supersede notification No.22/2021-State Tax, No. F 10-40/2021/CT/V(55), dated the 29th July, 2021 - 23/2024-STATE TAX - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Nava Raipur Atal Nagar, the 28th January 2025 NOTIFICATION NO. 23/2024-STATE TAX No. F 10-01/2025/CT/V (06) . In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification No. 22/2021-State Tax, No. F 10-40/2021/CT/V(55), Chhattisgarh Commercial Tax Department, dated the 29th July, 2021, published in the Gazette (Extraordinary) of Chhattisgarh, No. 448, dated the 12th August, 2021, except as respects things done or omitted to be done before such supersession, the State Government, 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 be deemed to have come into force with effect from the 1 st day of November, 2024 By order and in the name of the Governor of Chhattisgarh, MUKESH KUMAR BANSAL, Secretary