Seeks to provide waiver of interest for specified registered persons of the State of West Bengal for specified tax periods.

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..... 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 pers .....

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..... ient 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 notifi .....

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