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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>West Bengal Cuts Late Fees for Delayed FORM GSTR-1 Filing to Rs. 25 Per Day; Rs. 10 If No Supplies.</h1> The Government of West Bengal, through a notification dated January 24, 2018, has announced a reduction in the late fee for delayed filing of FORM GSTR-1 under the West Bengal Goods and Services Tax Act, 2017. The late fee for failing to furnish details of outward supplies by the due date is reduced to twenty-five rupees per day. If there are no outward supplies in a month or quarter, the late fee is reduced to ten rupees per day. This notification is effective from January 23, 2018, as ordered by the Governor.
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