The Government of Telangana on December 30, 2024, suppressed an older notification No. G.O. Ms. No.55, Dated July 16, 2021, related to the Revenue (CT.II) Department.
The following has been stated: -
•The Telangana government has waived the late fee for registered persons required to deduct tax at source (TDS) under section 51 of the Telangana GST Act for delays in filing FORM GSTR-7 from June 2021 onwards.
•The waiver applies to late fees exceeding ₹25 per day, with a cap of ₹1,000. Additionally, the waiver covers cases where no central tax was deducted at source for the month. This supersedes the previous notification issued in July 2021.
This notification shall come into force on November 01, 2024.
The detailed notification is given in the document below.
[Notification No.G.O.Ms.No.138]
