Seeks to supersede this Department's Notification no. 637-F.T. dated 14.06.2021 to rationalize the late fee structure for late filing of FORM GSTR-7 even further, by waiving off the late fee for filing of Form GSTR-7 for a month beyond the due date, where the total amount of State tax deducted at source in the month is nil.

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..... l SGST - Notifications - West Bengal SGST - GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1780 F.T Dated, Howrah, the 22nd day of November, 2024 [ Corresponding Central Notification No. 23/2024-Central Tax ] In exercise of the powers conferred by section 128 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification r .....

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..... uch 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 .....

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