Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 1081 F.T., dated 06.08.2018) taxpayers [Amends notification Nos. 04-C.T./GST dated 08.08.2017 (21/2017 – State Tax) and 18-C.T./GST dated 15.11.2017 (56/2017 – State Tax)] - 22/2018–C.T./GST - West Bengal SGST

GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 22/2018 C.T./GST Dated: 13/09/2018 Notification No. 45/2018 State Tax In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendments (i) in Notification No.04-C.T./GST dated 08.08.2017 (21/2017 State Tax); and (ii) in Notification No.18-C.T./GST dated 15.11.2017 (56/2017 State Tax): Amendments 2. In the said notifications, in the first paragraph, the following proviso shall be inserted, namely: Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No.1081 F.T.dated the 06.08.2018 (31/2018 State Tax), shall be furnished electronically through the common portal on or before the 31st day of December, 2018. . 3. This notification shall be deemed to have come into force with effect from the 10th September, 2018. Sd/- SMARAKI MAHAPATRA, Commissioner, State Tax, West Bengal.