Seeks to make fifth amendment (2021) to WBGST Rules to provide that (i) companies are allowed to furnish return etc. through EVC till 31.08.2021; (ii) condition of rule 36(4) shall apply cumulatively for the period April, May and June, 2021; (iii) details of outward supplies of May, 2021, using IFF for the month may be furnished from the 1st day of June, 2021 till the 28th day of June, 2021.

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....-F.T. Dated:- 14-6-2021 West Bengal SGST<br>GST - States<br>West Bengal SGST<br>West Bengal SGST<br>GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 641-F.T. Dated, Howrah, the 14th day of June, 2021 (Corresponding Central Notification No. 27/2021-Central Tax) In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West B....

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....ii) in sub-rule (4) of rule 36, for the second proviso, the following proviso shall be substituted, namely: - &quot;Provided further that such condition shall apply cumulatively for the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credi....