Seeks to amend notification no. 1895-F.T. dated 31.12.2018 in order to provide waiver of late fees for specified taxpayers and specified tax periods.

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...., 2021 (Corresponding Central Notification No. 09/2021-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 further amendments in this Department notification No. 1895-F.T., dated the 31st December, 2018, p....

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....n rupees 5 crores in the preceding financial year March, 2021 and April, 2021 Fifteen days from the due date of furnishing return 2. 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 sub-section (1) of section 39 March, 2021 and April, 2021 Thirty days from the due date....