Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filed between 22.09.2020 to 31.10.2020. - 09/2020–C.T./GST - West Bengal SGST

GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 09/2020 C.T./GST Dated: 15/10/2020 ( Corresponding Central Notification No. 69/2020-Central Tax ) In exercise of the powers conferred by sub-section (1) of section 44 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), read with rule 80 of the West Bengal Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in this Department notification 07/2020 C.T./GST dated 13th day of May, 2020 :- Amendment In the said notification, for the figures, letters and words 30th September, 2020 , the figures, letters and words 31st October, 2020 shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 30th day of September, 2020. Sd/- DEVI PRASAD KARANAM, Commissioner, State Tax, West Bengal.