Seeks to rationalize late fee imposed under section 47 of the WBGST Act, 2017 for late furnishing of the statement of outward supplies in FORM GSTR-1, from tax period of June, 2021 onward (amendment to notification No. 118-F.T. dated 24.01.2018)

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..... ANCE DEPARTMENT REVENUE NOTIFICATION No. 635-F.T. Dated, Howrah, the 14th day of June, 2021 ( Corresponding Central Notification No. 20/2021-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), the Governor, on the .....

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..... FORM GSTR-1 by the due date, namely: Table S. No. Class of registered persons Amount (1) (2) (3) 1. Registered persons whose total amount of State tax payable in the said return is nil Two hundred and fifty rupees .....

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