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The Central Board of Indirect Taxes and Customs waives the late fee for any registered person who deducts tax at source and fails to furnish the return in FORM GSTR-7 on time. The waiver applies for the month of June, 2021 onwards. The late fee is reduced to twenty-five rupees for every day of delay. The total late fee amount does not exceed one thousand rupees.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
Notification No. 22/2021 – Central Tax
New Delhi, the 1^st^ June, 2021
G.S.R.....(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, for failure 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.
[F. No. CBIC-20001/5/2021]
(Rajeev Ranjan) Under Secretary to the Government of India
