The Government of West Bengal on November 22, 2024, issued a notification regarding waiver of the late fee under the GST Act for registered persons required to deduct tax at source.
The following has been stated: -
•The West Bengal Government has waived the late fee under section 47 of the GST Act for registered persons required to deduct tax at source (TDS) under section 51. This applies to those failing to file GSTR-7 returns from June 2021 onwards. The late fee waiver is capped at ₹1,000 and will not exceed ₹25 per day. Additionally, if no TDS is deducted in a month, the late fee is entirely waived.
•This notification shall come into force with effect from November 01, 2024.
[Notification No. 1780–F.T.]
