TMI BlogAmendment of notification no.03/ST-2, dated 09.01.2018 to rationalize late fee imposed under section 47 of the HGST Act, 2017 for late filing of return in FORM GSTR-7 from tax period of June, 2021 onward under the HGST Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ard under the HGST Act, 2017 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 twentyfive rupees for every day during which such failure continues: Prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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