Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than ₹ 2 crores and who have not filed the said return before the due date

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..... FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1729-F.T. Dated, Howrah, the 16th day of October, 2019 No. 47/2019-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 referred to as the said Act), the Governor, on the rec .....

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..... date if it has not been furnished before the due date. 3. This notification shall be deemed to have come into force with effect from the 9th day of October, 2019. By order of the Governor, BISWAJIT GANGOPADHYAY, OSD ex-officio Secretary to the Government of West Bengal - Notification Tax Management India - taxmanagementindia - taxmanagement - ta .....

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