No. 74/2020- GST/SIKKIM - Dated: 15-10-2020 - Sikkim 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.
No. 841-F.T. - Dated: 15-10-2020 - West Bengal SGST
Seeks to amend notification no. 441-F.T. dated 03.04.2020 to specify that aggregate turnover of any preceding financial year from 2017-18 onwards shall be considered for the purpose of liability to issue e-invoice, and in addition to B2B supplies e-invoice has to be issued in case of export also.
No. 840-F.T. - Dated: 15-10-2020 - West Bengal SGST
Seeks to extend exemption of services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India by one year i.e. upto 30.09.2021 (Amendment of notification No. 1136-F.T. dated 28.06.2017)
No. 9/2020–C.T./GST - Dated: 15-10-2020 - West Bengal SGST
Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filed between 22.09.2020 to 31.10.2020.