Seeks to waive late fees for those RTPs who had failed to furnish FORM GSTR-9C along with FORM GSTR-9 but subsequently filed FORM GSTR-9C on or before 31.03.2025.

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....5 [Corresponding Central Notification No. 08/2025-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) (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....