Jan 11, 2019

The State Government of West Bengal on December 31, 2018 has published West Bengal Goods and Services Tax (Second Removal of Difficulties) Order, 2018 to remove difficulties in giving effects to the provisions of Section 16(4) which specifies the Eligibility and conditions for taking input tax credit and Section 37(3) which specifies the provisions for Furnishing details of outward supplies.

The financial year 2017-18 was the first year of the implementation of the Goods and Services Tax in India and the taxpayers were still in the process of familiarising themselves with the new taxation system and due to lack of familiarity:

(i)                  The registered persons eligible to avail input tax credit could not claim the same in terms of provisions of section 16 because of missing invoices or debit notes referred to sub-section (4) within the stipulated time;

(ii)                The registered persons could not rectify the error or omission in terms of provisions of sub-section (3) of section 37 within the stipulated time.

As a result whereof certain difficulties have arisen in giving effects to the provisions of Section 16(4) and Section 37(3);

Therefore, on recommendations of the Council, State Government of West Bengal made the following Order, to remove the difficulties, namely:

·         In Section 16(4) of the said Act, the following proviso shall be inserted, namely:

“Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 which specifies the provisions for furnishing of returns for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019.”.

·         In Section 37(3) of the said Act, after the existing proviso, the following proviso shall be inserted, namely:

“Provided further that the rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for furnishing the details under subsection (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019.”.

[Order No. 02/2018-State Tax]

 

URL: www.wbcomtax.nic.in/GST/GST_Notifications/1.%201887-FT_31.12.2018_Order%202_Removal%20of%20Difficulties.pdf


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