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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (ii)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NOTIFICATION
No. 23/2024–Central Tax

New Delhi, dated the 8
th
October, 2024.

S.O....(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), and in supersession of the notification of
the Government of India in the Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes
and Customs published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number
G.S.R. 366(E), dated the 1 June, 2021 (No.22/2021-Central Tax), except as respects things done or omitted to be
done before such supersession, the Central 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:
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 central tax deducted at source in the said month is nil, shall stand waived.
2. This notification shall come into force on the 1
st
day of November, 2024.

[No.CBIC-20006/20/2023-GST]

(Raghavendra Pal Singh)
Director
notification no 23 2024 central tax dated 08 oct 2024 | iKargos