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    <title>Seeks to waive penalty payable for non-compliance of provisions of Notification No. 442-F.T. dated 3rd April 2020 (Amendment to notification No. 952-F.T. dated 07.12.2020).</title>
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    <description>Amendment to Notification No. 952-F.T. substitutes &quot;31st day of March&quot; with &quot;30th day of June&quot; and &quot;1st day of April&quot; with &quot;1st day of July&quot; in the first paragraph; made under section 128 of the West Bengal Goods and Services Tax Act, 2017, the amendment is deemed to have come into force with effect from 30th March, 2021.</description>
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