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<h1>West Bengal waives late fee over Rs. 500 for GSTR-10 filed between April 1 and June 30, 2023, u/s 128.</h1> The Government of West Bengal has issued a notification waiving the late fee for registered persons who fail to file their final return in FORM GSTR-10 by the due date. Under the West Bengal Goods and Services Tax Act, 2017, the late fee exceeding five hundred rupees is waived for those who submit the return between April 1, 2023, and June 30, 2023. This waiver is effective from March 31, 2023, as per the powers granted by section 128 of the Act and following the Council's recommendations.