Madhya Pradesh Waives Late Fees for GSTR-7 Filings from June 2021; Effective November 2024, u/s 128.

The State Government of Madhya Pradesh, under the authority of section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017, has issued a notification waiving late fees for registered persons failing to file returns in FORM GSTR-7 from June 2021 onwards. The waiver applies to fees exceeding twenty-five rupees per day, capped at one thousand rupees total. Additionally, if no state tax is deducted at source for a month, the late fee is completely waived. This notification supersedes a previous one dated July 8, 2021, and takes effect from November 1, 2024.

---

---

---