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of <h1>West Bengal Amends GST Late Fee Regulations u/s 47; Fee Capped for GSTR-4 Filings from FY 2021-22.</h1> The Government of West Bengal has amended notification No. 2311-F.T. dated December 29, 2017, under the West Bengal Goods and Services Tax Act, 2017. Effective from June 1, 2021, the amendment rationalizes the late fee imposed under section 47 for late filing of FORM GSTR-4 returns from the financial year 2021-22 onwards. The late fee is waived for amounts exceeding 250 rupees if no State tax is payable, and 1,000 rupees for other registered persons. This change aligns with recommendations from the GST Council and is formalized by the Governor's order.
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