In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendments in the notification No. 21/2018-C.T./GST (44/2018- State Tax), dated the 13th September, 2018, namely:-

In the said notification, in the first paragraph, in the first 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.