No. 67-F.T. - Dated: 18-1-2021 - West Bengal SGST
Seeks to make amendment (2021) to WBGST Rules, 2017 by inserting a new sub-rule (6) to rule 59 to restrict a registered person who has defaulted in filing return in Form GSTR-3B to furnish statement of outward supplies in GSTR-1/IFF
No. 966-F.T. - Dated: 15-12-2020 - West Bengal SGST
Seeks to notify that for specified chemicals eight-digit HSN Code is required to be reported on tax invoice by amending notification No. 1152-F.T. dated 29.06.2017
No. 936-F.T. - Dated: 2-12-2020 - West Bengal SGST
Seeks to notify amendment carried out in sub-section (6) of section 7 of the West Bengal Finance Act, 2020 (West Ben. Act II of 2020) regarding amendment of sub-sections (1) , (2) and (7) of section 39 of the WBGST Act
No. 868-F.T. - Dated: 4-11-2020 - West Bengal SGST
Seeks to amend notification No. 1136-F.T. dated 28.06.2017 to exempt Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited
No. 865-F.T. - Dated: 4-11-2020 - West Bengal SGST
Seeks to make filing of annual return under section 44 (1) of WBGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than ₹ 2 crores and who have not filed the said return before the due date (amendment of notification No. 1729-F.T. dated 16.10.2019)
No. 864-F.T. - Dated: 4-11-2020 - West Bengal SGST
Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year