GST – States – 01/2018-State Tax – Dated:- 27-12-2018 – 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 an annual return for every financial year electronically in such form and manner as may be prescribe
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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 on or before the 31st March, 2019.". 3. This notification shall be deemed to have come into force wi
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