No. 951–F.T. - Dated: 6-9-2021 - West Bengal SGST
Seeks to amend Rule 80 of the WBGST Rules, 2017 and notify Form GSTR-9 and GSTR-9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having annual aggregate turnover upto ₹ 5 crores.
No. 950–F.T. - Dated: 6-9-2021 - West Bengal SGST
Seeks to notify sub-sections (3) and (4) of section 3 of the West Bengal Finance Act, 2021 w.e.f. 01.08.2021. (The provisions amended are in relation to Annual return, and reconciliation statement.)
No. 949–F.T. - Dated: 6-9-2021 - West Bengal SGST
Seeks to waive penalty payable for non-compliance of provisions of Notification No. 442-F.T., dated 3rd April 2020 for the period from 01.12.2020 to 30.09.2021
No. 101/2021 - Dated: 6-9-2021 - IT
Income-tax (27th Amendment) Rules, 2021. - Prescribed manner of authentication of an electronic record under electronic verification code under sub-clause (b) of clause (i) of sub-section (7) of section 144B