Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be. - 01/2025–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. 01/2025 C.T./GST Dated: 16/01/2025 [ Corresponding Central Notification No. 01/2025-Central Tax ] In exercise of the powers conferred by the first 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) (hereinafter referred to as the said Act), 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 (hereinafter referred to as the said notification), published in the Kolkata Gazette, Extraordinary, namely: Amendment In the said notification, after the third 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 for the tax period December, 2024, shall be extended till the thirteenth day of January, 2025 and for the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period October to December, 2024, shall be extended till the fifteenth day of January, 2025. 2. This notification shall be deemed to have come into force with effect from the 10th day of January, 2025. Sd/- (DEVI PRASAD KARANAM, IAS) Commissioner of State Tax, West Bengal