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        GST - States

        Waiver of late fee for late filing of GSTR-3B for the month of July, 2017 - 1591-F.T. - West Bengal SGST

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        Waiver of late fee for delayed GSTR-3B filing extends relief to all registered persons under state GST notification. The State government, exercising its delegated statutory power, has issued a notification to waive the late fee payable for failure to furnish returns in FORM GSTR-3B for the specified filing period, extending the waiver to all registered persons who did not furnish the specified return by the due date for that period.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Waiver of late fee for delayed GSTR-3B filing extends relief to all registered persons under state GST notification.

                                The State government, exercising its delegated statutory power, has issued a notification to waive the late fee payable for failure to furnish returns in FORM GSTR-3B for the specified filing period, extending the waiver to all registered persons who did not furnish the specified return by the due date for that period.


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