Seeks to waive penalty payable for non-compliance of provisions of Notification No. 442-F.T., dated 3rd April 2020 for the period from 01.12.2020 to 30.09.2021 - 949–F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 949 F.T. Dated, Howrah, the 6th day of September, 2021 ( Corresponding Central Notification No. 28/2021-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 recommendations of the Council, and in supersession of this Department notification No. 952-F.T., dated the 7th December, 2020, published in the Kolkata Gazette, Extraordinary, Part I, except as respects things done or omitted to be done before such supersession, 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 Kolkata Gazette, Extraordinary, Part I, between the period from the 1st day of December, 2020 to the 30th day of September, 2021. 2. This notification shall be deemed to have come into force with effect from 30th June, 2021. By order of the Governor, MALAY GHOSH, IAS Additional Secretary to the Government of West Bengal