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. - 641-F.T.

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<h1>West Bengal Amends GST Rules: EVC Returns Allowed Until August 31, 2021; Cumulative ITC Adjustments for April-June.</h1> The West Bengal government has amended the West Bengal Goods and Services Tax (WBGST) Rules, 2017, effective from June 1, 2021. The fifth amendment allows companies to submit returns via Electronic Verification Code (EVC) until August 31, 2021. Rule 36(4) conditions will apply cumulatively for April, May, and June 2021, with cumulative input tax credit adjustments required in the June 2021 return. Additionally, registered persons can furnish outward supply details for May 2021 using the Invoice Furnishing Facility (IFF) from June 1 to June 28, 2021.

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