Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in Form-GSTR-3B by SMS. - 543-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 543-F.T. Dated, Howrah, the 18th day of June, 2020 (Corresponding Central Notification No. 44/2020-Central Tax) In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) read with rule 3 of the West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide notification No. 492-F.T., dated the 13th May, 2020, published in the Kolkata Gazette, Extraordinary, Part I, the Governor is pleased hereby to appoint the 8th day of June, 2020, as the date from which the said provisions of the rules, shall come into force. 2. This notification shall be deemed to have come into force with effect from 8th June, 2020. By order of the Governor, RAJSEKHAR BANDYOPADHYAY Additional Secretary to the Government of West Bengal.