Seeks to provide waiver of interest for specified registered persons of the State of West Bengal for specified tax periods. - 696-F.T. - West Bengal SGST
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Waiver of interest for delayed GSTR-3B filings due to portal glitch when electronic ledgers showed sufficient balance. Nil interest is notified for listed registered persons who failed to file FORM GSTR-3B by the due date due to a portal technical glitch despite having sufficient balance in their electronic cash or credit ledger or having deposited required amounts through challan; the waiver covers the period from the due date of filing to the actual date of furnishing the return.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Waiver of interest for delayed GSTR-3B filings due to portal glitch when electronic ledgers showed sufficient balance.
Nil interest is notified for listed registered persons who failed to file FORM GSTR-3B by the due date due to a portal technical glitch despite having sufficient balance in their electronic cash or credit ledger or having deposited required amounts through challan; the waiver covers the period from the due date of filing to the actual date of furnishing the return.
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