Seeks to rationalize late fee imposed under section 47 of the WBGST Act, 2017 for late filing of return in FORM GSTR-7 from tax period of June, 2021 onward - 637-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 637-F.T. Dated, Howrah, the 14th day of June, 2021 (Corresponding Central Notification No. 22/2021-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 waive the amount of late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that the total amount of late fee payable under section 47 of the said Act by such registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived which is in excess of an amount of one thousand rupees. 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.