The State Government of West Bengal on December 31, 2018 has published West Bengal Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018 to remove difficulties in giving effect to the provisions of Section 52 which specifies provisions for Collection of tax at source of the West Bengal Goods and Services Tax Act, 2017.
Certain operators, were unable to obtain registration because of technical issues being faced by them on the common portal but they collected the amount for the months of October, November and December 2018, as a result whereof, the statement under sub-section (4) of section 52 of the West Bengal Goods and Services Tax Act, 2017 could not be furnished and because of that certain difficulties have arisen in giving effect to the provisions of the said sub-section;
Therefore, on recommendations of the Council, State Government of West Bengal made following Order, to remove the difficulties, namely:
In section 52 of the West Bengal Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely:
“Explanation: - For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 31st January, 2019.”
[Order No. 04/2018-State Tax]