Seeks to extend the due date for filing of FORM GST ITC-04 - 19/2018–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.19/2018 C.T./GST Dated: 13/09/2018 Notification No. 40/2018 State Tax In pursuance of section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) and sub-rule (3) of rule 45 of the West Bengal Goods and Services Tax Rules, 2017, and in supersession of the notification of this Department No. 16-C.T./GST, dated the 31st October, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for making the declaration in FORM GST ITC-04 , in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the period from July, 2017 to June, 2018 till the 30th day of September, 2018. 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.