Seeks to amend notification No. 21/2018–C.T./GST (44/2018– State Tax)to extend the due date for filing of FORM GSTR - 1 for the newly migrated taxpayers having aggregate turnover above ₹ 1.5 crores rupees - 31/2018–C.T./GST - 72/2018 – 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. 31/2018 C.T./GST Dated: 31.12.2018 No. 72/2018 State Tax In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendments in the notification No. 21/2018 C.T./GST (44/2018 State Tax), dated the 13th September, 2018, namely: In the said notification, in the first paragraph, in the first 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.