Seeks to amend notification No. 21/2018–C.T./GST (44/2018– State Tax)to extend the due date for filing of FORM GSTR - 1 for the newly migrated taxpayers having aggregate turnover above ₹ 1.5 crores rupees

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..... ATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 31/2018 C.T./GST Dated: 31.12.2018 No. 72/2018 State 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 .....

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