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    <title>Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be.</title>
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    <description>The Commissioner of State Tax, West Bengal, by amendment, extends the time limit for furnishing details of outward supplies in FORM GSTR-1: for registered persons required to file under the primary return provision for December 2024 until 13 January 2025, and for persons required to file under the proviso for October-December 2024 until 15 January 2025, with the amendment effective from 10 January 2025.</description>
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