Seeks to notify special procedure for making payment of 35% as tax liability in first two months of a quarter for quarterly return filers w.e.f. 01.01.2021

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..... 2nd day of December, 2020 (Corresponding Central Notification No. 85/2020-Central Tax) In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 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 recommendations of the Council, is pleased hereby to notify the r .....

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..... r where the return is furnished monthly: Provided that no such amount may be required to be deposited (a) for the first month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability ; (b) for the second month of the quarter, where the balance in the electronic cash .....

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