Seeks to provide relief to taxpayers by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.

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..... CATION ( Corresponding Central Notification No. 31/2020-Central Tax ) In exercise of the powers conferred by sub-section (1) of section 50 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), read with section 148 of the said Act, the Governor, on the recommendations of the Council, is pleased he .....

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..... the corresponding entry in column (5) of the said Table, namely:- Table Serial Number Class of registered persons Rate of interest Tax period Condition (1) (2) (3) (4) (5) .....

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..... , 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year Nil February, 2020 If return in FORM GSTR-3B is furnished .....

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