The Government of West Bengal on April 12, 2023, hereby makes the further amendments in this Department notification No. 2311-F.T., dated December 29, 2017.
In the said notification, after the fifth proviso, the following proviso shall be inserted with effect from March 31, 2023, namely:- "Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of state tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from April 01, 2023, to June 30, 2023.
[Notification No.594-F.T.]
