Seeks to extend the due date for filing FORM GST ITC-01 by certain classes of persons
1340-F.T. – 41/2018-State Tax Dated:- 13-9-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1340-F.T.
Dated, Howrah, the 13th day of September, 2018.
No. 41/2018-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), the Governor, on the recommendations of the Council, is pleased hereby to waive the late fee paid under section 47 of the said Act, by the following classes of taxpayers: –
(i) the registered persons whose return in FORM GSTR-3B of the West Be
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