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<h1>West Bengal Reduces Late Fee for Delayed FORM GSTR-6 Filings under GST Act, 2017; Charges Now Rs. 25/Day.</h1> The Government of West Bengal has issued a notification under the West Bengal Goods and Services Tax Act, 2017, reducing the late fee for delayed filing of FORM GSTR-6. The late fee payable by registered persons for not submitting the return by the due date is now waived, except for a charge of twenty-five rupees per day for each day the delay continues. This notification is effective from January 23, 2018.