Notification 22/2021 - Central Tax
Date: June 1, 2021
Effective From: June 1, 2021
Subject
Rationalizes late fee for delay in filing of return in FORM GSTR-7
Content
G.S.R.....(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, 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 source under the pr…