Seeks to rationalize late fee imposed under section 47 of the CGST Act, 2017 for late filing of return in FORM GSTR-4 from FY 2021-22 onwards (amendment to notification No. 2311-F.T. dated 29.12.2017) - 636-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 636-F.T. Dated, Howrah, the 14th day of June, 2021 ( Corresponding Central Notification No. 21/2021-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) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No. 2311-F.T. dated the 29th December, 2017, published in the Kolkata Gazette, Extraordinary, Part I: Amendments In the said notification, after the third proviso, the following proviso shall be inserted, namely: Provided also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived (i) which is in excess of two hundred and fifty rupees where the total amount of State tax payable in the said return is nil; (ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause (i). . 2. This notification shall be deemed to have come into force with effect from the 1st day of June, 2021. By Order of the Governor, BISWAJIT GANGOPADHYAY OSD Ex Officio Secretary to the Government of West Bengal.