Governor of West Bengal on 12th day of April, 2023 has waived the late fee 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 the 1st day of April, 2023 to the 30th day of June, 2023.
The registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February, 2023, in respect of whom the said assessment order shall be deemed to have been withdrawn, if such registered persons follow the special procedures as specified below, namely,–
(i) the registered persons shall furnish the said return on or before the 30th day of June 2023;
(ii) the return shall be accompanied by payment of interest.
The recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the period as specified below, is extended as provided:–
(i) for the financial year 2017-18, up to the 31st day of December, 2023;
(ii) for the financial year 2018-19, up to the 31st day of March, 2024;
(iii) for the financial year 2019-20, up to the 30th day of June, 2024
