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Seeks to provide waiver of interest for specified registered persons of the State of West Bengal for specified tax periods. - 696-F.T. - West Bengal SGSTExtract GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 696-F.T. Dated, Howrah, the 3rd day of May, 2024 [ Corresponding Central Notification No. 07/2024-Central Tax ] In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the Act), the Governor, on the recommendations of the Council, is pleased hereby to notify the rate of interest per annum to be 'Nil', for the class of registered persons mentioned in column (1) of the Table given below, who were required to furnish the return in FORM GSTR-3B, but failed to furnish the said return for the months mentioned against the corresponding entry in column (2) of the said Table by the due date, for the period mentioned against the corresponding entry in column (3) of the said Table, namely: TABLE Class of registered persons Months Period for which interest is to be 'Nil' (1) (2) (3) Registered person having the following Goods and Services Tax Identification Numbers who are liable to furnish the return as specified under sub-section (1) of section 39 of the Act but could not file the return for the month as mentioned in the corresponding column (2), by the due date, because of technical glitch on the portal but had sufficient balance in their electronic cash ledger or electronic credit ledger, or had deposited the required amount through challan, namely: From the due date of filing return in FORM GSTR-3B to the actual date of furnishing such return. 1. 19AAACI1681G1ZM June, 2018 2. 19AAACW2192G1Z8 October 2018 3. 19AABCD7720L1ZF July 2017 and August 2017 4. 19AAECS6573R1ZC July 2017 to February 2018 2. This notification shall be deemed to have come into effect from the 8th day of April, 2024. By order of the Governor, MALAY GHOSH, IAS OSD Ex-officio Secretary to the Government of West Bengal
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