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<h1>West Bengal Tax Notice: Extended Deadline for GSTR-4 Late Fee Waiver for 2017-19; Now Until October 31, 2020.</h1> The West Bengal Directorate of Commercial Taxes issued a notification amending a previous directive to allow a waiver or reduction of the late fee for not filing FORM GSTR-4 for the years 2017-18 and 2018-19. This waiver is conditional upon the returns being filed between September 22, 2020, and October 31, 2020. The amendment changes the deadline from September 30, 2020, to October 31, 2020, and is effective from September 30, 2020. This notification aligns with the corresponding Central Notification No. 69/2020-Central Tax.