Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers by amending Notification No. 118-F.T. dated 24.01.2018

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....al SGST<br>GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 601-F.T. Dated, Howrah, the 10th day of July, 2020 NOTIFICATION (Corresponding Central Notification No. 53/2020-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 2017), the Governor, on the recommendations of the Council, is pleased h....