Seeks to provide relief by lowering of interest rate for the month of March and April, 2021.

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....-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) read with section 148 of the said Act, the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No. 1153- F.T., dated the 29th June, 2017, publi....

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..... Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter March, 2021, April, 2021 6. Taxpayers who are liable to furnish the return as specifi....