Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto ₹ 1.5 crore

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..... . No.57/2017-State Tax In exercise of the powers conferred by section 148 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 notify the registered persons having aggregate turnover upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of .....

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..... 2 October - December, 2017 15th February, 2018 3 January - March, 2018 30th April, 2018 3. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Ac .....

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