Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22. - 1388-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1388-F.T. Dated, Howrah, the 23rd day of August, 2022 (Corresponding Central Notification No. 12/2022-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. 2311-F.T., dated the 29th December, 2017, published in the Kolkata Gazette, Extraordinary, Part I : Amendment In the said notification, in the fifth proviso, for the figures, letters and words 30th day of June, 2022 , the figures, letters and words 28th day of July, 2022 shall be substituted. 2. This notification shall be deemed to have come into force with effect from 5th July, 2022. By Order of the Governor, MALAY GHOSH, IAS Senior Special Secretary to the Government of West Bengal