West Bengal Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ub-section (4) of section 52 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the su .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndations of the Council, is pleased hereby to make the following Order, to remove the difficulties, namely: - 1. Short title. - This Order may be called the West Bengal Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018. 2. In section 52 of the West Bengal Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely: - "Explanat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X