Seeks to rationalize late fee imposed under section 47 of the CGST Act, 2017 for late filing of return in FORM GSTR-4 from FY 2021-22 onwards (amendment to notification No. 2311-F.T. dated 29.12.2017)

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.... No. 636-F.T. Dated, Howrah, the 14th day of June, 2021 (Corresponding Central Notification No. 21/2021-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) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to mak....