Seeks to waive penalty payable for non-compliance of provisions of Notification No. 442-F.T., dated 3rd April 2020 for the period from 01.12.2020 to 30.09.2021

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 6th day of September, 2021 (Corresponding Central Notification No. 28/2021-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, and in supersession of this Departmen....