THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 01/2020-C.T./GST No. 06/2020 - State Tax Dated 18th March 2020.-

In exercise of the powers conferred by sub-section (1) of section 44 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), read with rule 80 of the West Bengal Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing of the annual return specified under section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, in respect of the period from the 1st July, 2017 to the 31st March, 2018, for the class of registered person 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.	Registered person, whose principal place of business is in	Due date for furnishing return under section 44 of the said Act read with rule 80 of the said rules for the FY 2017-18
(1)	(2)	(3)
1.	West Bengal.	7th February, 2020.

2. This notification shall be deemed to have come into force with effect from the 3rd day of February, 2020.

Sd/-

DEVIPRASAD KARANAM,

Commissioner, State Tax,

West Bengal.