Seeks to extend the due date for filing FORM GST ITC-01 by certain classes of persons

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....erred by section 128 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to waive the late fee paid under section 47 of the said Act, by the following classes of taxpayers: - (i) the registered persons whose return in FORM GSTR-3B of the West Bengal Goods and Services Tax Rules, 2017 for the mon....