In exercise of the powers conferred by 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) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017 and notification No. 04-C.T./GST dated the 08th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding entry in column (3) of the said Table, namely:-
TABLE
SMARAKI MAHAPATRA,
Commissioner,
State Tax, West Bengal.