TMI BlogSeeks to rationalize late fee for delay in filing of return in FORM GSTR-7.X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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