Seeks to rationalise late fee for the non-filers of GSTR-9 for the FY 2022-23.

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.... 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) (hereinafter referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to waive the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act ....

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....subject to a maximum of an amount calculated at 0.02 per cent, of turnover in the State or Union territory Provided that for the registered persons who fail to furnish the return under section 44 of the said Act by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return between the period from the 1st day of April, 2023 to the 30th ....