Notification No. 22/2021 – Central Tax

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 22/2021 – Central Tax

New Delhi, the 1st June, 2021

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 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.

[F. No. CBIC-20001/5/2021]

(Rajeev Ranjan)
Under Secretary to the Government of India

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