Seeks to provide relief to taxpayers by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.

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....o. 31/2020-Central Tax) In exercise of the powers conferred by sub-section (1) of section 50 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Governor, on the recommendations of the Council, is pleased hereby to make the following amendment in this Department ....

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....e Serial Number Class of registered persons Rate of interest Tax period Condition (1) (2) (3) (4) (5) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year Nil for first 15 days from the due date, and 9 per cent thereafter February, 2020, March 2020, April, 2020 If return in FORM GSTR-3B is furnished on or before the 24th day of June,....