Seeks to waive the late fee paid under section 47 by certain classes of taxpayers - 20/2018–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. 20/2018 C.T./GST Dated: 13/09/2018 Notification No. 42/2018 State Tax In pursuance of section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) and clause (b) of sub-rule (1) of rule 40 of the West Bengal Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for making the declaration in FORM GST ITC-01 of the said rules, by registered persons who have filed the application in FORM GST-CMP-04 of the said rules between the 2nd day of March, 2018 and the 31st day of March, 2018, for a period of thirty days from the effective date of this notification. 2. This notification shall be deemed to have come into force with effect from the 4th September, 2018. Sd/- SMARAKI MAHAPATRA, Commissioner, State Tax, West Bengal.