Seeks to provide waiver of interest for specified registered persons of the State of West Bengal for specified tax periods.

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Full Text of the Document

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....-Central Tax] In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the Act), 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 ment....