WEST BENGAL GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018
01/2018-State Tax Dated:- 27-12-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
THE WEST BENGAL GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018
No. 1872-F.T.
Howrah, the 27th day of December, 2018.
Order No. 01/2018-State Tax
WHEREAS, sub-section (1) of section 44 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish
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effect to the provisions of the said section;
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the West Bengal Goods and Services Tax Act, 2017, the Governor, on recommendations of the Council, is pleased hereby to make the following Order, to remove the difficulties, namely:
1. Short title.-This Order may be called the West Bengal Goods and Services Tax (Removal of Difficulties) Order, 2018.
2. In section 44 of the West Bengal Goods and Services Tax Act, 2017, after sub-section (2), the following Explanation shall be inserted, namely:
"Explanation.- For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished o
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