Govt. Waives 100% of Late Fees Applicable on Delayed Filing of Nil GSTR-7 Returns
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- By Chetan Kulasri
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- Last Updated on 10 October, 2024

Notification No. 23/2024–Central Tax
The Government has issued a new notification waiving late fees for delayed filing of Form GSTR-7, with full waiver for Nil GSTR-7 returns. The new notification also supersedes the previous notification, which had earlier reduced late fees to Rs. 50 per day (Rs. 25 each under CGST and SGST) and capped them at Rs. 2,000 from June 2021 onwards. In the new notification, these previous late fee waiver are re-notified.
Click Here To Read The Full Notification
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