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of <h1>West Bengal extends GSTR-4 late fee waiver deadline to July 28, 2022, u/s 128, GST Act 2017.</h1> The Government of West Bengal has issued a notification amending a previous order to extend the waiver of the late fee for delays in filing FORM GSTR-4 for the fiscal year 2021-22. The amendment changes the deadline from June 30, 2022, to July 28, 2022. This adjustment is made under the authority of section 128 of the West Bengal Goods and Services Tax Act, 2017, and is based on recommendations from the Council. The amendment is effective retroactively from July 5, 2022.
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