West Bengal Goods and Services Tax (Second Removal of Difficulties) Order, 2019
Order No. 02/2019-State Tax Dated:- 13-2-2019 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
THE WEST BENGAL GOODS AND SERVICES TAX (SECOND REMOVAL OF DIFFICULTIES) ORDER, 2019
No. 236-F.T.
Dated, Howrah, the 13th day of February, 2019
Order No. 02/2019-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) 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
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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 (Second Removal of Difficulties) Order, 2019.
2. In section 52 of the West Bengal Goods and Services Tax Act, 2017, in sub-section (4), in the Explanation, for the figures, letters and word "31st January, 2019", the figures, letters and word "07th February, 2019" shall be substituted.
2. This Order shall be deemed to have come into force with effect from the 1st February, 2019.
By order of the Governor,
RAJSEKHAR BANDYOPADHYAY,
Additi
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