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<h1>West Bengal extends GST Amnesty Scheme for late fee waiver of FORM GSTR-3B submissions until November 30, 2021.</h1> The Government of West Bengal has issued a notification under the West Bengal Goods and Services Tax Act, 2017, extending the Amnesty Scheme for waiving the late fee for delayed submission of FORM GSTR-3B. The deadline has been extended from August 31, 2021, to November 30, 2021. This amendment modifies the previous notification dated December 31, 2018, and is effective from August 29, 2021. The notification is issued by the authority of the Governor, following the recommendations of the Council.