West Bengal Goods and Services Tax (Third Removal of Difficulties) Order, 2018 - GST - States - 03/2018-State Tax

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE THE WEST BENGAL GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018 NOTIFICATION No. 1888-F.T. Howrah, the 31st day of December, 2018. Order No. 03/2018-State Tax WHEREAS, sub-section (1) of section 44 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year; AND WHEREAS, 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 said Act, through the electronic system to be developed is 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 1st July, 2017 to the 31st March, 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 said section. NOW, THEREFORE, in exercise of the powers conferred by section 172 of the West Bengal Goods and Services Tax Act, 2017, the Governor, on recommendations of the Council, is pleased hereby to make the following Order, to remove the difficulties, namely: 1. Short title . This Order may be called the West Bengal Goods and Services Tax (Third Removal of Difficulties) Order, 2018. 2. 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. By order of the Governor, RAJSEKHAR BANDYOPADHYAY Additional Secretary to the Government of West Bengal.