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of <h1>West Bengal extends FORM GSTR-3B filing deadline for December 2018 to January 22 u/s 168 authority.</h1> The Commissioner of State Tax in West Bengal has extended the deadline for filing FORM GSTR-3B for December 2018. Initially set for January 20, 2018, the deadline is now extended to January 22, 2018. This amendment is made under the authority granted by section 168 of the West Bengal Goods and Services Tax Act, 2017, following the Council's recommendations. The change is retroactively effective from January 20, 2018, as stated in the notification issued by the Directorate of Commercial Taxes, West Bengal.
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