In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4, under sub-section (2) of section 39 of the said Act read with rule 62 of the West Bengal Goods and Services Tax Rules, 2017 for the quarter July to September, 2017 till the 15 th day of November, 2017.

Sd/-

SMARAKI MAHAPATRA,

Commissioner,

State Tax, West Bengal.