THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017 Notifications History
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Body Notification No. 04-C.T./GST Dated, 8th August, 2017.

In exercise of the powers conferred by sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017, read with section 168 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. II of 2017), the Commissioner, on the recommendations of the Council, 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 before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Sl. No.	Month	Date for filing of FORM GSTR-3B
(1)	(2)	(3)
1	July, 2017	20th August, 2017
2	August, 2017	20th September, 2017.

Provided also that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 1081 F.T. dated the 06.08.2018(31/2018 - State Tax), shall be furnished electronically through the common portal on or before the 31st day of December, 2018.

2. This notification shall come into force with effect from the 8th day of August, 2017.

Sd/-

SMARAKI MAHAPATRA,

Commissioner of State Tax,

Government of West Bengal.