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Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7 - 22/2021– State Tax - Delhi SGST

Extract

..... FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 18th November, 2021 No. 22/2021- State Tax No. F.3(118)/Fin.(Exp-I)/2021-22/DS-I/317.-In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (03 of 2 .....

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Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7 - 22/2021 State Tax - Delhi SGST

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..... f 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 Ju .....

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Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7 - 22/2021 State Tax - Delhi SGST

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