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

Notifications – GST – Highlights – 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 regist

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =