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Seeks to extend the due date for FORM GSTR-1 for tax period of May, 2021 by 15 days - 04/2021–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. 04/2021 C.T./GST Dated: 14/06/2021 ( Corresponding Central Notification No. 17/2021-Central Tax ) In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendment in this Department notification No. 13/2020-C.T./GST, dated the 2nd December, 2020: - Amendment In the said notification, in the second proviso, after the word and figure April, 2021 , the words and figure and May, 2021 shall be inserted. 2. This notification shall be deemed to have come into force with effect from the 1 st day of June, 2021. Sd/- (KHALID AIZAZ ANWAR) Commissioner of State Tax, West Bengal
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