Seeks to rationalize late fee imposed under section 47 of the CGST Act, 2017 for late filing of return in FORM GSTR-3B from June, 2021 onwards; and to provide one time relief by conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods

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....br>Notification No. 634-F.T. Dated:- 14-6-2021 West Bengal SGST<br>GST - States<br>West Bengal SGST<br>West Bengal SGST<br>GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 634-F.T. Dated, Howrah, the 14th day of June, 2021 (Corresponding Central Notification No. 19/2021-Central Tax) In exercise of the powers conferred by section 128 of the West Bengal Goo....

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....year March, 2021, April, 2021 and May, 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&nbsp;sub-section (1) of section 39 March, 2021 Sixty days from the due date of furnishing return April, 2021 Forty-five days ....

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....nder section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of State tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3....