GST – States – 04/2018-State Tax – Dated:- 31-12-2018 – 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 services or both effected through it, including the supplies of goods or services or both returned through it, a
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f 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, RAJSEKHAR BANDYOPADHYAY Additional Secretary to the Government of West Bengal – Circular – Trade Notice – Public Notice – I
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