West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2020.

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..... 0-Central Tax ) In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following rules further to amend the West Bengal and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the West Bengal Goods and Services .....

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..... ovisions of sub-rule (4) of rule 44 upto the 31st day of July, 2020. . 3. In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted, namely:- Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished .....

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