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THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. 639-F.T., Dated, 14th day of June, 2021

(Corresponding Central Notification No. 24/2021-Central Tax)

In exercise of the powers conferred by section 168A 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), the Governor, on the recommendations of the Council, is pleased hereby to make the following amendments in this Department notification No. 608-F.T. dated the 3rd June, 2021, published in the Kolkata Gazette, Extraordinary, Part I : -

Amendments

In the said notification, in the first paragraph, -

(i) in clause (i), -

a. for the figures, letters and words "30th day of May, 2021", the figures, letters and words "29th day of June, 2021" shall be substituted;

b. for the figures, letters and words "31st day of May, 2021", the figures, letters and words "30th day of June, 2021" shall be substituted;

(ii) in proviso to clause (i), -

a. for the figures, letters and words "31st day of May, 2021", the figures, letters and words "30th day of June, 2021" shall be substituted;

b. for the figures, letters and words "15th day of June, 2021", the figures, letters and words "15th day of July, 2021" shall be substituted;

(iii) in clause (ii), -

a. for the figures, letters and words "30th day of May, 2021", the figures, letters and words "29th day of June, 2021" shall be substituted;

b. for the figures, letters and words "31st day of May, 2021", the figures, letters and words "30th day of June, 2021" shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 30th day of May, 2021.

By Order of the Governor,

BISWAJIT GANGOPADHYAY

OSD & Ex Officio Secretary to the Government of

West Bengal.