GST – States – 1143-F.T. – 33/2018-State Tax – Dated:- 14-8-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1143-F.T. Howrah, the 14th day of August, 2018. No. 33/2018-State Tax In exercise of the powers conferred by section 148 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, is pleased hereby to notify that the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of
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