Seeks to amend notification No. 118-F.T dated 24.01.2018 so as to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period from July, 2017 to September, 2018 in specified cases - 1894-F.T. - 75/2018-State Tax - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1894-F.T. Howrah, the 31st day of December, 2018. No. 75/2018-State 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), the Governor, on the recommendations of the Council, is pleased hereby to make the following amendment in this Department notification No.118-F.T. [4/2018-State Tax], dated the 24th January, 2018, published in the Kolkata Gazette, Extraordinary, Part I: Amendment In the said notification, after the proviso, the following proviso shall be inserted, namely: Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019. . By order of the Governor, RAJSEKHAR BANDYOPADHYAY Additional Secretary to the Government of West Bengal.