Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. - 02/2021-C.T./GST - 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. 02/2021 C.T./GST Dated: 03/06/2021 (Corresponding Central Notification No. 11/2021-Central 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) and sub-rule (3) of rule 45 of the West Bengal Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby extends the time period upto the 31st day of May, 2021, for furnishing the declaration in FORM GST ITC-04 , in respect of goods dispatched to a job worker or received from a job worker, during the period from 1st January, 2021 to 31st March, 2021. 2. This notification shall be deemed to have come into force with effect from the 25 th day of April, 2021. Sd/- (KHALID AIZAZ ANWAR) Commissioner of State Tax, West Bengal