West Bengal Goods and Services Tax (Removal of Difficulties) Order, 2018

Jan 03, 2019 | by Avantis RegTech Legal Research Team


The State Government of West Bengal on December 27, 2018 has published West Bengal Goods and Services Tax (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, the 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, after sub-section (2), the following Explanation shall be inserted, namely:

“For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019.”

 

The notification shall be deemed to have come into force with effect from December 11, 2018.

[Order No. 01/2018-State Tax]

 

URL: www.wbcomtax.nic.in/GST/GST_Notifications/1872-FT_27.12.2018_ROD%20Order-1-2018_-2018-CT.pdf


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