West Bengal Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018
04/2018-State Tax Dated:- 31-12-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
THE WEST BENGAL GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018
NOTIFICATION
No. 1889-F.T.
Howrah, the 31st day of December, 2018.
Order No. 04/2018-State Tax
WHEREAS, sub-section (4) of section 52 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 operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or serv
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nferred 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 (Fourth Removal of Difficulties) Order, 2018.
2. In section 52 of the West Bengal Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely: –
"Explanation: – For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 31st January, 2019.".
By order of the Governor,
RAJSEKHA
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