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of <h1>West Bengal waives late fee for FORM GSTR-10 filing under GST Act 2017 for returns filed by Dec 31, 2020.</h1> The West Bengal Finance Department issued a notification waiving the late fee for filing FORM GSTR-10 under the West Bengal Goods and Services Tax Act, 2017. The waiver applies to fees exceeding two hundred and fifty rupees for registered persons who missed the original deadline but file their returns between September 22, 2020, and December 31, 2020. This notification, aligned with Central Notification No. 68/2020-Central Tax, is effective from September 21, 2020, as ordered by the Governor and communicated by the Additional Secretary to the Government of West Bengal.
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