In exercise of the powers conferred by section 128 of the CGST Act, 2017,

and in supersession of the notification No.22/2021-Central Tax dated 01-06-2021, except as respects things done or omitted to be done before such supersession

Late fees reduced to Rs.25 for all RPs

the Government, hereby waives late fee payable u/s 47

by any RP, required to deduct tax at source u/s 51, for failure to furnish the return in GSTR-7

for the month of June, 2021 onwards, by the due date,

which is in excess of an amount of Rs.25 for every day during which such failure continues:

1^st Proviso – Maximum late fees = Rs.1,000

Total late fee payable u/s 47 by such RP for failure to furnish the return in GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived which is in excess of Rs.1,000.

2nd Proviso – Maximum late fees = Rs.Nil is CGST payable is NIL

Total late fee payable u/s by RP, who fails to furnish the return in FORM GSTR-7 for a month by the due date, where the total amount of central tax deducted at source in the said month is nil, shall stand waived.