West Bengal Goods and Services Tax (Second Removal of Difficulties) Order, 2019

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Howrah, the 13th day of February, 2019 Order No. 02/2019-State Tax WHEREAS, sub-section (4) of section 52 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both ef .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ax Act, 2017, the Governor, on recommendations of the Council, is pleased hereby to make the following Order, to remove the difficulties, namely: 1. Short title. This Order may be called the West Bengal Goods and Services Tax (Second Removal of Difficulties) Order, 2019. 2. In section 52 of the West Bengal Goods and Services Tax Act, 2017, in sub-section (4), in the Explanation, for the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X