Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. 1081 F.T., dated 06.08.2018) taxpayers [Amends notification Nos. 04-C.T./GST dated 08.08.2017 (21/2017 – State Tax) and 18-C.T./GST dated 15.11.2017 (56/2017 – State Tax)]
22/2018–C.T./GST Dated:- 13-9-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 22/2018-C.T./GST
Dated: 13/09/2018
Notification No. 45/2018 – State Tax
In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (
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