Seeks to make filing of annual return under section 44 (1) of WBGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than ₹ 2 crores and who have not filed the said return before the due date (amendment of notification No. 1729-F.T. dated 16.10.2019) - 865-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 865-F.T. Dated, Howrah, the 4th day of November, 2020 (Corresponding Central Notification No. 77/2020-Central Tax) 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 make the following amendment in this Department notification 1729-F.T., dated the 16 th October, 2019, published in the Kolkata Gazette, Extraordinary, Part I: Amendment In the said notification in the opening paragraph, for the words and figures financial years 2017-18 and 2018-19 , the words and figures financial years 2017-18, 2018-19 and 2019-20 shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 15th day of October, 2020. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, IAS Additional Secretary to the Government of West Bengal