{"id":70181,"date":"2024-10-09T15:39:26","date_gmt":"2024-10-09T10:09:26","guid":{"rendered":""},"modified":"2024-10-09T15:39:26","modified_gmt":"2024-10-09T10:09:26","slug":"late-fee-waiver-for-delayed-filing-of-tds-returns-under-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70181","title":{"rendered":"Late fee waiver for delayed filing of TDS returns under GST."},"content":{"rendered":"<p>Late fee waiver for delayed filing of TDS returns under GST.<br \/>Notifications<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=82091\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Notifications &#8211; GST &#8211; Highlights &#8211; 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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70181","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70181","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70181"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70181\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}