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<h1>West Bengal waives late fees for delayed GSTR-1 filing for Feb-Apr 2020, if submitted by June 30.</h1> The Government of West Bengal has issued a notification waiving the late fee for taxpayers who delayed filing their outward statement in FORM GSTR-1 for the tax periods of February 2020 to April 2020, including the quarter ending March 31, 2020. This waiver applies to registered persons who submit the required details by June 30, 2020. This amendment to the previous notification, effective from April 3, 2020, is made under the West Bengal Goods and Services Tax Act, 2017, following the recommendations of the Council.