The Government of West Bengal on 12th day of April, 2023 has clarified that late fee payable in excess of two hundred and fifty rupees shall stand fully waived given 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, subject to following conditions:
- Where the total amount of state tax payable in the said return is nil.
- The person shall furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023.
This notification shall be deemed to have come into force with effect from the 31st day of March, 2023.
