West Bengal Goods and Services Tax (Second Removal of Difficulties) Order, 2018

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....f December, 2018. Order No. 02/2018-State Tax WHEREAS, sub-section (4) of section 16 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this Order referred to as the said Act) provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the d....

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.... rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier; AND WHEREAS, the financial year 2017-18 was the first year of the impleme....

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....he West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on recommendations of the Council, is pleased hereby to make the following Order, to remove the difficulties, namely: - 1. Short title-This Order may be called the West Bengal Goods and Services Tax (Second Removal of Difficulties) Order, 2018. 2. In sub-section (4) of section 16 of the said Act, th....