Conditional waiver of late fee for the non-filers of GSTR-4 from July, 2017 to the F.Y.2021-22 if filed between 01.04.2023 till 31.08.2023 - 1371-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1371-F.T. Dated, Howrah, the 10th day of August, 2023 [Corresponding Central Notification No. 22/2023-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, namely: Amendment In the said notification, in the sixth proviso, for the words, letters and figures 30th day of June, 2023 the words, letters and figures 31st day of August, 2023 shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023. By order of the Governor, MALAY GHOSH, IAS OSD Ex-officio Secretary to the Government of West Bengal