West Bengal Government waives the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July 2017 to September 2018

Jan 11, 2019 | by Avantis RegTech Legal Research Team

The State Government of West Bengal, on the recommendations of the Council, has made the amendments in the Notification No.118-F.T. [4/2018-State Tax], dated January 24, 2018, which reduced the amount of late fee in case of delayed filing of FORM GSTR-1.

In the said notification, after the proviso, the following proviso shall be inserted, namely:–

“Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019.”.

[Notification No.  1894-F.T (75/2018-State Tax)]

URL: http://www.wbcomtax.nic.in/GST/GST_Notifications/12.%201894-FT_31.12.2018_Amend_118-FT_75-2018_CT_Waiver%20_Late%20fee_GSTR-1.pdf


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