As per this waiver, the total late fee, as per Section 47 of CGST Act, will not exceed Rs. 1,000 for each delayed GSTR-7 return filing. The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 23/2024-CT, … Continue reading CBIC Notification 23/2024 – CT: Waiver of Late Fee for Delayed Filing of GSTR-7 Return