The Commissioner of State Tax, West Bengal, on the recommendations of the GST Council, has extended the period for furnishing the statement in FORM GST TRAN-2 under sub-clause (iii) of clause (b) of Rule 117(4) of the West Bengal Goods and Services Tax Rules, 2017 till June 30, 2018.
Rule 117(4)(b)(iii) of the West Bengal Goods and Services Tax Rules, 2017 states that the registered person availing the scheme of input tax credit and having furnished the details of stock held by him in on the appointed day, submits a statement in FORM GST TRAN 2 by 31st March 2018, or within such period as extended by the Commissioner, on the recommendations of the Council, for each of the six tax periods during which the scheme is in operation indicating therein, the details of supplies of such goods effected during the tax period.
Now, the statement in FORM GST TRAN 2 is to be submitted by June 30, 2018.
[Order No. : 01/WBGST/PRO/2018]
URL: http://www.wbcomtax.gov.in/GST/GST_Notifications/Commissioner's%20Order-TRAN%202_28.03.18.pdf