Seeks to provide one time amnesty by lowering/waiving of late fees for non-furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020 by amending notification No. 1895-F.T. dated 31.12.2018

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....l SGST<br>GST - States<br>West Bengal SGST<br>West Bengal SGST<br>GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 600-F.T. Dated, Howrah, the 10th day of July, 2020 NOTIFICATION (Corresponding Central Notification No. 52/2020-Central Tax) In exercise of the powers conferred by section 128 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 201....

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....ished on or before the 24th&nbsp;day of June, 2020 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of West Bengal February, 2020 If return in&nbsp;FORM GSTR-3B&nbsp;is furnished on or before the 30th&nbsp;day of June, 2020 March, 2020 &nbsp; If return in&nbsp;FORM GSTR-3B&nbs....

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....hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020: Provided also that where the total amount of State tax payable in the said return is nil, the total amount of late fee payabl....