Himachal Pradesh waives late fees for delayed GSTR-7 filings under Section 47, effective November 1, 2024.

Notification No. 23/2024-State Tax, issued by the Government of Himachal Pradesh, supersedes Notification No. 22/2021-State Tax. It waives late fees under section 47 of the Himachal Pradesh Goods and Services Tax Act, 2017, for registered persons required to deduct tax at source who failed to file FORM GSTR-7 returns from June 2021 onwards by the due date. The waiver applies to fees exceeding twenty-five rupees per day and caps the total late fee at one thousand rupees. If no state tax was deducted at source, the late fee is fully waived. This notification is effective from November 1, 2024.

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