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    <title>WEST BENGAL GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018</title>
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    <description>The Order declares that the annual return for the period from 1st July, 2017 to 31st March, 2018 shall be furnished on or before 31st March, 2019, inserting an Explanation into section 44 to extend the statutory filing timeline because the electronic return system was not yet operational, and it is deemed to have come into force from 11th December, 2018.</description>
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      <description>The Order declares that the annual return for the period from 1st July, 2017 to 31st March, 2018 shall be furnished on or before 31st March, 2019, inserting an Explanation into section 44 to extend the statutory filing timeline because the electronic return system was not yet operational, and it is deemed to have come into force from 11th December, 2018.</description>
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