Seeks to provide one time amnesty by lowering/waiving of late fees for non-furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020 by amending notification No. 1895-F.T. dated 31.12.2018

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..... ates - West Bengal SGST - Notifications - West Bengal SGST - GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 600-F.T. Dated, Howrah, the 10th day of July, 2020 NOTIFICATION ( Corresponding Central Notification No. 52/2020-Central Tax ) In exercise of the powers conferred by section 128 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XX .....

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..... more than rupees 5 crores in the preceding financial year February, 2020, March, 2020 and April, 2020 If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in t .....

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..... f return in FORM GSTR-3B is furnished on or before the 29th day of September, 2020 (ii) after the third proviso, the following provisos shall be inserted, namely: Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered pe .....

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