Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods - 2035-F.T.- 66/2017-State Tax - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 2035-F.T. Howrah, the 15th day of November, 2017. No. 66/2017-State Tax In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), and in supersession of notification No. 1792-F.T., dated the 13th October, 2017, except as respects things done or omitted to be done before such supersession, the Governor, on the recommendations of the Council, is pleased hereby to notify the registered person who did not opt for the composition levy under section 10 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