| Date: |
01-06-2021
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| Notification No: |
Notification No. 22/2021 – Central Tax
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
[F. No. CBIC-20001/5/2021] |
| Subject: |
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.
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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 1st 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
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