Seeks to provide relief to taxpayers by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.

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..... the 15th day of April, 2020 NOTIFICATION ( Corresponding Central Notification No. 32/2020-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), read with section 148 of the said Act, the Governor, on the recommendations of the .....

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..... ble Serial Number Class of registered persons Tax period Condition (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year .....

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..... If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020. . 2. This notification shall b .....

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