Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 1081 F.T. , dated 06.08.2018) taxpayers [Amends notification Nos.11-C.T./GST dated 18.09.2017 (35/2017 – State Tax) and 04/2018-C.T./GST dated 23.03.2018 (16/2018 – State Tax)]

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..... 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. 23/2018 C.T./GST Dated: 13/09/2018 Notification No. 46/2018 State Tax In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. .....

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..... 1081 F.T.dated the 06.08.2018 (31/2018 State Tax), shall be furnished electronically through the common portal on or before the 31st day of December, 2018. . 3. This notification shall be deemed to have come into force with effect from the 10th September, 2018. Sd/- SMARAKI MAHAPATRA, Commissioner, State Tax, West Bengal. - Notification Tax Management India - taxmana .....

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