Seeks to extend the time limit for furnishing of the annual return specified under section 44 of WBGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.

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..... OTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 03/2020 C.T./GST Dated: 03/04/2020 (Corresponding Central Notification No. 15/2020-Central Tax) In exercise of the powers conferred by sub-section (1) of section 44 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), read wit .....

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