Supersession of Notifications No. 01-C.T./GST dated 08.08.2017, No. 02-C.T./GST dated 08.08.2017 and No. 03-C.T./GST dated 08.08.2017 - Extension of due dates for furnishing details/return for the month of July, 2017 and August, 2017. - 08–C.T./GST - West Bengal SGST

GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 08 C.T./GST Dated: 05/09/2017 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 , first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 , read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XVIII of 2017) and in supersession of notifications No. 01-C.T./GST dated 08.08.2017 , No. 02-C.T./GST dated 08.08.2017 and No. 03-C.T./GST dated 08.08.2017 , the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may be, as specified in sub-section (1) of section 37 , sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act as specified in column (3) of the Table below for the month as specified in column (2) of the said Table, till the time period as specified in the corresponding entry in column (4) of the said Table, namely:- TABLE Sl. No. Month Details/Return Time period for furnishing of details/Return (1) (2) (3) (4) 1. July, 2017 FORM GSTR-1 Upto 10th September, 2017 FORM GSTR-2 11 - 25th September, 2017 FORM GSTR-3 Upto 30th September, 2017 2. August, 2017 FORM GSTR-1 Upto 5th October, 2017 FORM GSTR-2 6 - 10th October, 2017 FORM GSTR-3 Upto 15th October, 2017 SMARAKI MAHAPATRA, Commissioner, State Tax, West Bengal.