The Finance Department, West Bengal on April 12, 2023, issued a notification to waive the amount of late fees, which is in excess of five hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from April 01, 2023, to June 30, 2023.
[Notification No. WB(Part-I)/2023/SAR-257]