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<h1>West Bengal Extends GSTR-9 Filing Deadline Without Late Fee to August 31, 2023, u/s 128.</h1> The Government of West Bengal, exercising its authority under section 128 of the West Bengal Goods and Services Tax Act, 2017, has issued an amendment to a previous notification. The amendment extends the deadline for non-filers of GSTR-9 to file without incurring a late fee from June 30, 2023, to August 31, 2023. This change is effective retroactively from June 30, 2023. The notification aligns with the corresponding Central Notification No. 25/2023-Central Tax and is issued by the Finance Department of West Bengal.