GST – States – 21/2018–C.T./GST – Dated:- 13-9-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 21/2018-C.T./GST Dated: 13/09/2018 Notification No. 44/2018-State Tax In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 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), and in supersession of – (i) Notification No.01-C.T./GST dated 08.08.2017 (18/2017 – State Tax); (ii) Notification No.19-C.T./GST dated 15.11.2017 (58/2017 – State Tax); (iii) Notification No.05/2018-C.T./GST
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that the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the months from July, 2017 to November, 2018 for the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 1081 F.T. [31/2018-State Tax] dated 06.08.2018 shall be extended till the 31st day of December, 2018. 2. The time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to March, 2019 shall be subsequently notified. 3. This notification shall be deemed to have come into force with effect from the 10th September, 2018. Sd/- SMARAKI MAHAPATRA, Commissioner, State Tax, West Be
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