Extension of GSTR-4 filing deadline to late December 2017 under amendment to West Bengal GST notification. The Commissioner of State Tax, invoking powers under the West Bengal Goods and Services Tax Act, 2017, amended notification No. 12 C.T./GST to substitute the earlier due date for filing Form GSTR 4 with a later calendar date, thereby extending the compliance deadline for Form GSTR 4 for taxpayers in West Bengal via Notification No. 20 C.T./GST (59/2017).
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-4 filing deadline to late December 2017 under amendment to West Bengal GST notification.
The Commissioner of State Tax, invoking powers under the West Bengal Goods and Services Tax Act, 2017, amended notification No. 12 C.T./GST to substitute the earlier due date for filing Form GSTR 4 with a later calendar date, thereby extending the compliance deadline for Form GSTR 4 for taxpayers in West Bengal via Notification No. 20 C.T./GST (59/2017).
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