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        GST - States

        Seeks to waive penalty payable for non-compliance of provisions of Notification No. 442-F.T. dated 3rd April 2020 (Amendment to notification No. 952-F.T. dated 07.12.2020). - 602-F.T. - West Bengal SGST

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        GST compliance date extension: notification amends earlier deadlines and is deemed operative retrospectively. Amendment to Notification No. 952-F.T. substitutes '31st day of March' with '30th day of June' and '1st day of April' with '1st day of July' in the first paragraph; made under section 128 of the West Bengal Goods and Services Tax Act, 2017, the amendment is deemed to have come into force with effect from 30th March, 2021.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST compliance date extension: notification amends earlier deadlines and is deemed operative retrospectively.

                                Amendment to Notification No. 952-F.T. substitutes "31st day of March" with "30th day of June" and "1st day of April" with "1st day of July" in the first paragraph; made under section 128 of the West Bengal Goods and Services Tax Act, 2017, the amendment is deemed to have come into force with effect from 30th March, 2021.


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