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<h1>West Bengal Waives Interest on Late GSTR-3B Filings Due to Tech Issues for Specific Tax Periods under GST Act 2017.</h1> The Government of West Bengal has issued a notification waiving the interest for certain registered persons under the West Bengal Goods and Services Tax Act, 2017. This applies to those who failed to file their GSTR-3B returns on time due to technical issues, despite having sufficient funds in their electronic cash or credit ledgers or having deposited the required amount. The waiver applies to specified tax periods, including June 2018, October 2018, and July 2017 to February 2018. This notification is effective from April 8, 2024, as per the order of the Governor.