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Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. - 22/2021 - Central GST (CGST)

Extract

..... 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. 366(E).- In exercise of the powers conferred by section 128 of the Central Goods and .....

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Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. - 22/2021 - Central GST (CGST)

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..... 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 .....

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Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. - 22/2021 - Central GST (CGST)

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