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Seeks to amend notification no. 1895-F.T. dated 31.12.2018 in order to provide waiver of late fees for specified taxpayers and specified tax periods. - 605-F.T. - West Bengal SGST

Extract

..... GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 605-F.T. Dated, Howrah, the 3rd day of June, 2021 (Corresponding Central Notification No. 09/2021-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), the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No. 1895-F.T., dated the 31st December, .....

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Seeks to amend notification no. 1895-F.T. dated 31.12.2018 in order to provide waiver of late fees for specified taxpayers and specified tax periods. - 605-F.T. - West Bengal SGST

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..... e liable to furnish the return as specified under sub-section (1) of section 39 March, 2021 and April, 2021 Thirty days from the due date of furnishing return 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 January-March, 2021 Thirty days from the due date of furnishing return.”. 2. This notification shall be deemed to have come into force with .....

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Seeks to amend notification no. 1895-F.T. dated 31.12.2018 in order to provide waiver of late fees for specified taxpayers and specified tax periods. - 605-F.T. - West Bengal SGST

X X   X X   Extracts   X X   X X

 

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