Extension of annual return deadline under the WBGST Act granted, moving the submission cutoff to a later date. Extension of the statutory deadline for furnishing the annual return under the West Bengal Goods and Services Tax Act, 2017 is authorized by the Commissioner read with the GST Rules; a departmental notification substitutes the prior cutoff date with a later cutoff for submission of the annual return for the specified financial year and declares the amendment to have retrospective effect to the original cutoff date.