Seeks to provide relief to taxpayers by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020 / quarter ending 31.03.2020. - 465-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 465-F.T. Dated, Howrah, the 15th day of April, 2020 NOTIFICATION ( Corresponding Central Notification No. 33/2020-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), the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendment in this Department notification No. 118-F.T., dated the 24th January, 2018, published in the Kolkata Gazette, Extraordinary, Part I: Amendment In the said notification, after the third proviso, the following proviso shall be inserted , namely: Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date , but furnishes the said details in FORM GSTR-1 , on or before the 30th day of June, 2020. . 2. This notification shall be deemed to have come into force on the 3rd April, 2020. By Order of the Governor, RAJSEKHAR BANDYOPADHYAY, IAS Additional Secretary to the Government of West Bengal.