Seeks to waive penalty payable for noncompliance of the provisions of notification No. 442-F.T., dated the 3rd April, 2020 regarding QR Code. - 952-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 952-F.T. Dated, Howrah, the 7th day of December, 2020 (Corresponding Central Notification No. 89/2020-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), the Governor, on the recommendations of the Council, is pleased hereby to waive the amount of penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of notification No. 442-F.T., dated the 3rd April, 2020, published in the Kolkata Gazette, Extraordinary, Part I, between the period from the 1st day of December, 2020 to the 31st day of March, 2021, subject to the condition that the said person complies with the provisions of the said notification from the 1st day of April, 2021. 2. This notification shall be deemed to have come into force with effect from the 29th day of November, 2020. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, IAS Additional Secretary to the Government of West Bengal