GST – States – 04/2019–C.T./GST – 12/2019 – State Tax – Dated:- 7-3-2019 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 04/2019-C.T./GST Dated: 07/03/2019 No. 12/2019 – State Tax In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter
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