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of <h1>West Bengal GST Act 2017: Rationalized Late Fees for GSTR-9 Non-Filers for FY 2022-23; Waiver for Past Delays.</h1> The Government of West Bengal, under the West Bengal Goods and Services Tax Act, 2017, has issued a notification to rationalize late fees for non-filers of GSTR-9 for the financial year 2022-23. Registered persons with an annual turnover up to five crore rupees will incur a late fee of twenty-five rupees per day, while those with a turnover between five to twenty crore rupees will incur fifty rupees per day, both capped at 0.02% of turnover. Additionally, late fees exceeding ten thousand rupees for returns from FY 2017-18 to 2021-22, filed between April 1 and June 30, 2023, are waived.
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