Seeks to make amendment to the notification No. 433-F.T. dated 31.03.2021 to further extend period to pass order of refund under Section 54(7) of WBGST Act till 31.08.2020 or in some cases up to fifteen days thereafter - 436-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 436-F.T. Dated, Howrah, the 31st day of March, 2021 ( Corresponding Central Notification No. 56/2020-Central Tax ) In exercise of the powers conferred by section 168A of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following amendments in this Department notification No. 433-F.T., dated the 31st March, 2021, published in the Kolkata Gazette, Extraordinary, Part I: Amendments In the said notification, in the first paragraph, (i) for the words, figures and letters 29th day of June, 2020 , the words, figures and letters 30th day of August, 2020 shall be substituted; (ii) for the words, figures and letters 30th day of June, 2020 , the words, figures and letters 31st day of August, 2020 shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 27th day of June, 2020. By Order of the Governor, RAJSEKHAR BANDYOPADHYAY, IAS Secretary to the Government of West Bengal