Delhi Government waives off the late fees for filing return under FORM GSTR-7

Nov 22, 2021 | by TeamLease RegTech Legal Research Team

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Finance & Taxation Compliance

The Finance Department (Delhi) on November 18, 2021 has issued a notification regarding waiving off the late fees for filing return under FORM GSTR-7.

In case a person fails to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty-five rupees for every day during which such failure continues.

Provided that the total amount of late fee payable under section 47 of the said Act by such 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. 

[Notification No. 22/2021– State Tax]

 


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