Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22.

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....ENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1388-F.T. Dated, Howrah, the 23rd day of August, 2022 (Corresponding Central Notification No. 12/2022-Central Tax) In exercise of ....

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....tion, in the fifth proviso, for the figures, letters and words "30th day of June, 2022", the figures, letters and words "28th day of July, 2022" shall be substituted. 2. This noti....