Seeks to extend the due date of filing return in GSTR-3B for the month of November, 2019 till 23.12.2019 - 73/2019 – 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. 17/2019 C.T./GST Dated: 24/12/2019 No. 73/2019 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 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendment in this Department notification No. 15/2019 C.T./GST, dated the 16 th October, 2019: Amendment In the said notification, the following proviso shall be inserted, namely: Provided that the return in FORM GSTR-3B of the said rules for the month of November, 2019 shall be furnished electronically through the common portal, on or before the 23 rd December, 2019. 2. This notification shall be deemed to have come into force with effect from the 20th Day of December, 2019. Sd/- (Devi Prasad Karanam) Commissioner, State Tax, West Bengal