Seeks to further 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 till 31.03.2019 [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)] - 28/2018–C.T./GST - 68/2018 – State Tax - 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. 28/2018 C.T./GST Dated: 31.12.2018 No. 68/2018 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, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments - (i) in notification No. 04 C.T./GST (21/2017 State Tax), dated the 08th August, 2017; and (ii) in notification No. 18 C.T./GST (56/2017 State Tax), dated the 15th November, 2017, namely: In the said notifications, in the first paragraph in the proviso, for the words, figures and letters July, 2017 to November, 2018 and 31st day of December, 2018 , the words, figures and letters July, 2017 to February, 2019 and 31st day of March, 2019 shall be respectively substituted. Sd/- SMARAKI MAHAPATRA, Commissioner, State Tax, West Bengal.