Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for August, 2017 & September, 2017 - 1888-F.T. - 50/2017-State Tax - West Bengal SGST
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Late fee waiver for delayed GSTR-3B filing allows registered persons exemption from penalties for specified months. The Governor, on the Council's recommendation and exercising statutory power under the State GST Act, waives the late fee payable under the Act for all registered persons who failed to furnish the return in FORM GSTR-3B by the due date for the specified months of 2017, extending uniform exemption from late fees to affected filers for those months.
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.
Late fee waiver for delayed GSTR-3B filing allows registered persons exemption from penalties for specified months.
The Governor, on the Council's recommendation and exercising statutory power under the State GST Act, waives the late fee payable under the Act for all registered persons who failed to furnish the return in FORM GSTR-3B by the due date for the specified months of 2017, extending uniform exemption from late fees to affected filers for those months.
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