Seeks to rationalise late fee for the non-filers of GSTR-9 for the FY 2022-23. - 597-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 597-F.T. Dated, Howrah, the 12th day of April, 2023 [Corresponding Central Notification No. 7/2023-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) (hereinafter referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to waive the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act for the financial year 2022-23 onwards, which is in excess of amount as specified in Column (3) of the Table below, for the classes of registered persons mentioned in the corresponding entry in Column (2) of the Table below, who fails to furnish the return by the due date, namely: Table Serial Number Class of registered persons Amount (1) (2) (3) 1. Registered persons having an aggregate turnover of up to five crore rupees in the relevant financial year. Twenty-five rupees per day, subject to a maximum of an amount calculated at 0.02 per cent, of turnover in the State or Union territory. 2. Registered persons having an aggregate turnover of more than five crore rupees and up to twenty crore rupees in the relevant financial year Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 per cent, of turnover in the State or Union territory Provided that for the registered persons who fail to furnish the return under section 44 of the said Act by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023, the total amount of late fee under section 47 of the said Act payable in respect of the said return, shall stand waived which is in excess of ten thousand rupees. 2. This notification shall be deemed to have come into force with effect from the 31st day of March, 2023. By order of the Governor, MALAY GHOSH, IAS Secretary to the Government of West Bengal.