Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7

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..... R. O. No. 666/2021 In exercise of the powers conferred by section 128 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the said Act), the Government of Kerala, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act by any registered person, required to deduct tax at .....

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..... (This does not form part of the notification, but is intended to indicate its general purport.) On recommendation of the Goods and Services Tax Council, Government have decided to rationalize late fee for delay in filing of return in FORM GSTR-7. The notification is intended to achieve the above object. - Notification Tax Management India - taxmanagementindia - taxmanagem .....

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