Rescission of reduced late fees for late filing of FORM GSTR-5A under state GST; prior actions preserved. The State rescinded Department Notification No. 120-F.T., dated 24 January 2018, which had reduced late fees for late filing of FORM GSTR-5A, exercising powers under Section 128 of the West Bengal Goods and Services Tax Act, 2017; the rescission is prospective and preserves actions done or omitted before the rescission.