Waiver of late fee payable for delay in furnishing FORM GSTR-7 for June 2021 onwards
Waiver of late fee payable u/s 47 of Delhi GST Act 2017 by any registered person, required to deduct tax at source for delay in furnishing return FORM GSTR-7 for the month of June, 2021 onwards.
FINANCE (EXPENDITURE-I) DEPARTMENT
Notification No. 23/2024-State Tax
Delhi, the 22nd May, 2025
F. No. 3 (05)/Fin.(Exp-I)/2025-26/DS-I/446.—In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-I), No. 22/2021 – State Tax, dated the 18th November, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F3(118)/Fin(Exp-I)/2021-22/DS-I/317, dated the 18th November, 2021, except as respects things done or omitted to be done before such supersession, the Lieutenant Governor of the National Capital Territory of Delhi, 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 provisions of section 51 of the said Act, for failure 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:
Provided that the total amount of late fee payable under section 47 of the said Act by such registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived which is in excess of an amount of one thousand rupees:
Provided further that the total amount of late fee payable under section 47 of the said Act by the registered person, who fails to furnish the return in FORM GSTR-7 for a month by the due date, where the total amount of State Tax deducted at source in the said month is nil, shall stand waived.
2. This notification shall come into force on the 1stday of November, 2024.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi
RAVINDER KUMAR, Jt. Secy. (Fin.)
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