The Commercial Taxes and Registration Department, Tamil Nadu on January 09, 2025, issued the notification to regarding the waiving of late fee payable for FORM GSTR-7
The following has been stated namely: -
• The amount of late fee payable by any registered person required to deduct tax at source for failure to furnish the return in FORM GSTR-7 is waived
• This is 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.
This notification shall be deemed to have been come into force with effect from November 01, 2024
[Notification G.O. (Ms.) No. 9]
