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THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification 06/2020-C.T./GST (Corresponding Central Notification No. 36/2020-Central Tax Dated 20th April, 2020

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 (hereafter in this notification referred to as the said Rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendments in this Department notification No. 05/2020-C.T./GST, dated the 3rd April, 2020:-

Amendments

In the said notification, in the first paragraph, after the proviso, the following provisos shall be inserted, namely: -

"Provided also that, for taxpayers having an aggregate turnover of more than rupees 5 crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 27th June, 2020:

Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the State of West Bengal, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 14th day of July, 2020.".

2. This notification shall be deemed to have come into force on the 3rd April, 2020.

Sd/-

DEVI PRASAD KARANAM,

Commissioner, State Tax,

West Bengal.