Seeks to amend notification no. 1895-F.T. dated 31.12.2018 in order to provide conditional waiver of late fees for delayed filing of GSTR-3B for the period from July, 2017 to July, 2020.

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.... day of July, 2020 (Corresponding Central Notification No. 57/2020-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) (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 ....

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.... and shall stand fully waived for those taxpayers where the total amount of State tax payable in the said return is nil: Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th d....