This notification supersedes an earlier notification No. ...

Late fee waiver for delayed filing of TDS returns under GST.

Notifications GST

October 9, 2024

This notification supersedes an earlier notification No. 22/2021-Central Tax, except for actions taken before supersession. It waives the late fee payable u/s 47 of the Central Goods and Services Tax Act, 2017 by registered persons required to deduct tax at source u/s 51, for failure to file FORM GSTR-7 from June 2021 onwards. The late fee exceeding Rs. 25 per day of delay is waived, subject to a maximum of Rs. 1000. If no tax was deducted in a month, the entire late fee is waived. The notification comes into force on November 1, 2024.

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This notification supersedes an earlier notification No. ...

Late fee waiver for delayed filing of TDS returns under GST.

Notifications GST

October 9, 2024

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