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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) - 865-F.T. - West Bengal SGST

Extract

..... GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 865-F.T. Dated, Howrah, the 4th day of November, 2020 (Corresponding Central Notification No. 77/2020-Central Tax) In exercise of the powers conferred by section 148 of the West Be .....

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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) - 865-F.T. - West Bengal SGST

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..... ures "financial years 2017-18, 2018-19 and 2019-20" shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 15th day of October, 2020. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, IAS Ad .....

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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) - 865-F.T. - West Bengal SGST

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