Notification under section 148 regarding procedure for quarterly tax payment and annual filing of return for composition taxpayers and taxpayers availing the benefit of Notification No. 377-F.T.

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..... REVENUE NOTIFICATION No. 680-F.T. Howrah, the 23rd day of April, 2019. No. 21/2019-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) (hereinafter in this notification referred to as the said Act), the Governor, on the recommendations of the Counc .....

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..... s shall furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4 of the West Bengal Goods and Services Tax Rules, 2017, on or before the 30th day of April following the end of such financial year. 4. The registered persons paying tax by availing the benefit of the said notification, in respect of the period for which he has availed the said benefit, sh .....

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