WBGST Rules (Eleventh) Amendment
1908-F.T.- 51\/2017-State Tax Dated:- 30-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
\nFINANCE DEPARTMENT
\nREVENUE
\nNOTIFICATION No. 1908-F.T.
\nDated, Howrah, the 30th day of October, 2017
\nNo. 51\/2017-State Tax
\nIn exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the West Bengal Goods and Services Tax (Eleventh Amendment) Rules, 2017.
\n(2) They shall be deemed to have come into force from the 28th <\/p>\n
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\n"Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
\nProvided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.";
\n(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:-
\n"Provided that where the dat<\/p>\n
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