West Bengal Goods and Services Tax (Seventh Amendment) Rules, 2021.

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..... 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 Goods and Services Tax Rules, 2017, namely: 1. Short title and commencement . (1) These rules may be called the West .....

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..... e 1st day of May, 2021 till the 18 th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021. ; (iii) in FORM GST ASMT-14, (a) after the words, with effect from _________ , the words, vide Order Reference No. - .....

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