The Government of Himachal Pradesh on December 16, 2024, suppressed an older notification No. (22/2021- State Tax) EXN-F (10)-4/2021 dated August 13, 2021, related to waiver of Late Fees for GSTR-7 Returns for June 2021 onward in Himachal Pradesh.
The following has been stated:-
•The Governor of Himachal Pradesh, under the powers of the GST Act, waives the late fee for GSTR-7 returns not filed by the due date for June 2021 onwards. The waiver applies to late fees exceeding ₹25 per day, with a cap of ₹1,000. Additionally, if no State tax is deducted in a month, the late fee is fully waived.
This notification shall deemed to come into force on November 01, 2024.
The detailed notification is given in the document below.
[Notification No.23/2024-State Tax]
