GST – States – Order No. 02/2019-State Tax – Dated:- 13-2-2019 – 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 both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1)
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