Provide waiver of late fee for late filing of NIL FORM GSTR-7 (GST TDS Return) - Supersede notification No.22/2021-State Tax, dated 9th June, 2021

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..... 17. No.(GHN-50)/GST-2024/S.128(43)/GST Cell: - In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of Gujarat , Finance Department No. (GHN-37) GST-2021/S.128 (32)TH dated the 9th June, 2021 being Notification No. 22 .....

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..... and 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 f .....

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