West Bengal Government rescinds notification which waived off late fee for GSTR-5A

Mar 14, 2018 | by Avantis RegTech Legal Research Team

The Government of Gujarat, on the recommendations of the Council, has rescinded Notification No. 120-F.T dated January 24, 2018.

Notification No. 120-F.T waived the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR5A by the due date under Section 47 of the West Bengal Goods and Services Tax Act, 2017, which is in excess of an amount of twenty-five rupees (Rs. 25) for every day during which such failure continues.

Read Notification No. 120-F.T at http://www.wbcomtax.gov.in/GST/GST_Notifications/120-FT_20180124.pdf

[Notification No. 282-F.T.]

URL: http://www.wbcomtax.gov.in/GST/GST_Notifications/282-FT_20180307.pdf

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