Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing Form GSTR-4 for FY 2021-22 - 1003-F.T. - West Bengal SGST
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Late fee waiver for delayed GSTR-4 filings, covering the designated filing window under section 47. A proviso is inserted into the prior notification, declaring that the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 is waived for the period from 1 May 2022 to 30 June 2022, effected by Notification No. 1003-F.T., dated 16 June 2022, under the authority of section 128 of the West Bengal Goods and Services Tax Act, 2017.
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Late fee waiver for delayed GSTR-4 filings, covering the designated filing window under section 47.
A proviso is inserted into the prior notification, declaring that the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 is waived for the period from 1 May 2022 to 30 June 2022, effected by Notification No. 1003-F.T., dated 16 June 2022, under the authority of section 128 of the West Bengal Goods and Services Tax Act, 2017.
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