The 53rd GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today i.e. June 22, 2024.
FORM GSTR-7, to be filed by the registered persons mentioned below who are required to deduct tax at source under Section 51 of CGST Act, 2017, is to be filed every month irrespective of whether any tax has been deducted during the said month or not. FORM GSTR-7 to be filled by the following persons:
(a) a department or establishment of the Central Government or State Government; or
(b) local authority; or
(c) Governmental agencies; or
(d) such persons or category of persons as may be notified by the Government on the recommendations of the Council
· No late fee may be payable for delayed filing of Nil FORM GSTR-7 return.
· Invoice-wise details may be required to be furnished in the said FORM GSTR-7 return.
The Press Release can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/PIB2027982.pdf