Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....State Tax (Rate) In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the Act), the Governor, on the recommendations of the Council, is pleased hereby to notify the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or t....