Seeks to waive penalty payable for non-compliance of provisions of Notification No. 442-F.T. dated 3rd April 2020 (Amendment to notification No. 952-F.T. dated 07.12.2020).

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....h, the 3rd day of June, 2021 (Corresponding Central Notification No. 06/2021-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 hereby to make the following amendments in this Department notification No. 952-F.T., dated the 7th Decem....