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<h1>West Bengal Government Withdraws Notification on Reduced Late Fees for FORM GSTR-5A Filing u/s 128.</h1> The Government of West Bengal, through the Finance Department, has rescinded Notification No. 120-F.T. dated January 24, 2018, which had previously reduced late fees for the late filing of FORM GSTR-5A. This decision was made under the authority of section 128 of the West Bengal Goods and Services Tax Act, 2017, following recommendations from the Council. The rescission is effective immediately, except for actions already completed or omitted under the previous notification. The order was issued by the Additional Secretary to the Government of West Bengal.