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of <h1>West Bengal amends GST interest rates for late tax payments; different rates for turnovers over and under 5 crores.</h1> The Government of West Bengal issued a notification amending the interest rates for late tax payments under the West Bengal Goods and Services Tax Act, 2017. For tax periods March, April, and May 2021, taxpayers with an annual turnover over 5 crores will incur a 9% interest rate for the first 15 days past the due date, then 18% thereafter. Taxpayers with a turnover up to 5 crores will have a nil rate for the first 15 days, 9% for the subsequent days, and 18% thereafter, with varying durations based on the month. The notification is effective from May 18, 2021.
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