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Seeks to extend the time limit for furnishing of the annual return specified under section 44 of WBGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. - 03/2020–C.T./GST - West Bengal SGSTExtract GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 03/2020 C.T./GST Dated: 03/04/2020 (Corresponding Central Notification No. 15/2020-Central Tax) In exercise of the powers conferred by sub-section (1) of section 44 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), read with rule 80 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 extends the time limit for furnishing of the annual return specified under section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, for the financial year 2018-2019 till 30.06.2020. 2. This notification shall be deemed to have come into force with effect from the 23rd day of March, 2020. Sd/- DEVIPRASAD KARANAM, Commissioner, State Tax, West Bengal.
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