GST Notification 22/2021-Central Tax ,dt. 01-06-2021
In case of delay in filing GSTR 7, late fees of
Rs. 50 per day of delay i.e. Rs. 25 each for CGST and SGST subject to maximum of Rs 2000/- i.e.Rs. 1,000 CGST + Rs 1,000 SGST will be applicable from the month of June 21