Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19 - 38/2019-State Tax - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 38/2019-State Tax No. 1522-F.T. Dated, Howrah, the 2nd day of September, 2019 In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to notify the registered persons required to furnish the details of challans in FORM ITC-04 under sub-rule (3) of rule 45 of the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), read with section 143 of the said Act, as the class of registered persons who shall follow the special procedure such that the said persons shall not be required to furnish FORM ITC-04 under sub-rule (3) of rule 45 of the said rules for the period July, 2017 to March, 2019: Provided that the said persons shall furnish the details of all the challans in respect of goods dispatched to a job worker in the period July, 2017 to March, 2019 but not received from a job worker or not supplied from the place of business of the job worker as on the 31st March, 2019, in serial number 4 of FORM ITC-04 for the quarter April-June, 2019. 2. This notification shall be deemed to have come into force on the 31st August, 2019 By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Additional Secretary to the Government of West Bengal