The State Government of West Bengal on December 31, 2018 has published West Bengal Goods and Services Tax (Third Removal of Difficulties) Order, 2018 to remove difficulties in giving effect to the provisions of Section 44 which specifies the provisions regarding Annual return of the West Bengal Goods and Services Tax Act, 2017.
For the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the West Bengal Goods and Services Tax Act, 2017, through the electronic system to be developed has been at the advanced stage, it may likely to take some more time for being made operational as a result whereof, the said annual return for the period from the July 01, 2017 to the March 31, 2018 could not be furnished by the registered persons, as referred to in the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the section 44.
Therefore, on recommendations of the Council, State Government of West Bengal made the following Order, to remove the difficulties, namely:
In section 44 of the West Bengal Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word “31st March, 2019”, the figures, letters and word “30th June, 2019” shall be substituted.
[Order No. 03/2018-State Tax]