Waiver of interest for some specified Electronic Commerce Operators

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.... by sub-section (1) of section 50 read with section 148 of the West Bengal Goods and Services fax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify the rate of interest per annum to be 'Nil', for the class of registered persons mentioned in column (2) of the Table given below, who were required to furnish the statemen....

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....19AABCT1559M1C7 3. 19AADCD4946L1CI 4. 19AACCF0683K1CP 5. 19AAICA3918J1CQ December, 2020 From the date of depositing the tax collected under sub-section (1) of scction 52 of the said Act in the electronic cash ledger till the date of filing of statement under sub-section (4) of section 52. 2. Electronic commerce operator having the following Goods and Services Tax Identification Number who c....