Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... MISSIONER OF STATE TAX Notification No. 07/2018-C.T./GST Dated: 29.03.2018 Whereas, rules 138 to 138D of the West Bengal Goods and Services Tax Rules, 2017 containing provisions of e-way bill, have been substituted by the West Bengal Goods and Services Tax (Second Amendment) Rules, 2018 vide Notification No. 281-F.T. [12/2018-State Tax] dated 07.03.2018; And whereas, the 1st day of Apr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re the movement of goods commences and terminates within the State of West Bengal (that is, intra-State movement) till the 31st day of May, 2018. Provisions of rule 138 of the said rules related to furnishing of information prior to commencement of intra-State movement of goods and generation of e-way bill for such movement of goods will apply on and from, the 1st day of June, 2018. 2. This .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X