Seeks to extend the due date for filing FORM GSTR-1 for the month of March ,2024 - 01/2024–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. 01/2024 C.T./GST Dated: 15/04/2024 [ Corresponding Central Notification No. 09/2024-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 further amendment in this Department notification No. 13/2020 C.T./GST dated 02.12.2020, namely: Amendment In the said notification, after the second proviso, the following proviso shall be inserted, namely:- Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, other than the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period March, 2024, shall be extended till the twelfth day of April, 2024. 2. This notification shall be deemed to have come into force with effect from the 11 th day of April, 2024 Sd/- (DEVI PRASAD KARANAM) Commissioner of State Tax, West Bengal