Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than ₹ 1.5 crores - 1792-F.T.- 40/2017-State Tax - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1792-F.T. Dated, Howrah, the 13th day of October, 2017 Notification No. 40/2017-State Tax In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017) (hereafter in this notification referred to as the 'said Act'), the Governor, on the recommendations of the Council, is pleased hereby to notify the registered person whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees or the registered person whose aggregate turnover in the year in which such person has obtained registration is likely to be less than one crore and fifty lakh rupees and who did not opt for the composition levy under section10 of the said Act as the class of persons who shall pay the State tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Joint Secretary to the Government of West Bengal