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) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments-

(i) in notification No. 04-C.T./GST (21/2017- State Tax), dated the 08th August, 2017; and

(ii) in notification No. 18-C.T./GST (56/2017- State Tax), dated the 15th November, 2017, namely:-

In the said notifications, in the first paragraph in the proviso, for the words, figures and letters "July, 2017 to November, 2018" and "31st day of December, 2018", the words, figures and letters "July, 2017 to February, 2019" and "31st day of March, 2019" shall be respectively substituted.

Sd/-

SMARAKI MAHAPATRA,

Commissioner,

State Tax, West Bengal.