THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017 Notifications History
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Body NOTIFICATION No. 43/2018-State Tax, No. 1341-F.T., Dated, 13th September, 2018.

In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), (hereafter in this notification referred to as the said Act), and in supersession of -

(i) Notification No. 2032-F.T. dated 15.11.2017 (57/2017 - State Tax);

(ii) Notification No. 390-F.T. dated 28.03.2018 (17/2018 - State Tax); and

(iii) Notification No. 1143-F.T. dated 14.08.2018 (33/2018 - State Tax),

except as respects things done or omitted to be done before such supersession, the Governor, on the recommendations of the Council, is pleased hereby to notify the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the West Bengal Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

TABLE

Sl. No.	Quarter for which details in FORM GSTR-1 are furnished	Time period for furnishing details in FORM GSTR-1
(1)	(2)	(3)
1	July - September, 2017	31st October, 2018
2	October - December, 2017	31st October, 2018
3	January - March, 2018	31st October, 2018
4	April - June, 2018	31st October, 2018
5	July - September, 2018	31st October, 2018
6	October - December, 2018	31st January, 2019
7	January - March, 2019	30th April, 2019

Provided that the details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 1081-F.T. dated 06.08.2018 (31/2018-State Tax), shall be furnished electronically through the common portal, on or before the 31st day of December, 2018;

3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and subsection (1) of section 39 of the said Act, for the months of July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette.

4. This notification shall be deemed to have come into force with effect from the 10th day of September, 2018.

By order of the Governor,

RAJSEKHAR BANDYOPADHYAY

Additional Secretary to the Government of West Bengal