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<h1>West Bengal waives late fees for delayed GSTR-4 submissions u/s 128; reduced to Rs. 25/day or Rs. 10/day if nil tax.</h1> The Government of West Bengal has issued a notification waiving certain late fees for registered persons who fail to submit Form GSTR-4 by the due date under the West Bengal Goods and Services Tax Act, 2017. The waiver reduces the late fee to twenty-five rupees per day of delay. If the State tax payable in the return is nil, the late fee is further reduced to ten rupees per day. This waiver is enacted under the authority of Section 128 of the Act and follows recommendations from the Council.