Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases

GST – States – 1895-F.T. – 76/2018-State Tax – Dated:- 31-12-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1895-F.T. Howrah, the 31st day of December, 2018. No. 76/2018-State 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) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, and in supersession of this Department notification No.1591-F.T., dated the 4th September, 2017, published in the Kolkata Gazette, Extraordinary, Part I, this Department notification No.1888-F.T. [50/2017-State Tax], dated the 24th October, 2017, published in the Kolkata Gazette, Extraordi

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