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<h1>West Bengal Govt Amends Late Fee Rules for GSTR-1 Filing Under WBGST Act, 2017; Caps Fees Based on Turnover.</h1> The notification from the Government of West Bengal, dated June 14, 2021, amends a previous notification regarding late fees under section 47 of the WBGST Act, 2017. It rationalizes late fees for late submission of FORM GSTR-1 from June 2021 onwards. The amendment specifies that late fees exceeding certain amounts will be waived. For registered persons with no state tax payable, the fee is capped at 250 rupees. Those with a turnover up to 1.5 crores are capped at 1,000 rupees, and those with a turnover between 1.5 crores and 5 crores are capped at 2,500 rupees. This amendment is effective from June 1, 2021.