Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021, April, 2021 and May, 2021

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....nding Central Notification No. 18/2021-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....

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....ent for the first 15 days from the due date and 18 per cent thereafter March, 2021, April, 2021 and May, 2021 5. 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 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent....