Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing Form GSTR-4 for FY 2021-22 - 1003-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1003-F.T. Dated, Howrah, the 16th day of June, 2022 ( Corresponding Central Notification No. 07/2022-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 amendment in this Department notification No. 2311-F.T., dated the 29th December, 2017, published in the Kolkata Gazette, Extraordinary, Part I: Amendment In the said notification, after the fourth proviso, the following proviso shall be inserted, namely: Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022. . By Order of the Governor, MALAY GHOSH, IAS Senior Special Secretary to the Government of West Bengal