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West Bengal Goods and Services Tax (Third Amendment) Rules, 2019
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.... (2) They shall come into force with immediate effect. 2. In the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely:- "Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all re....
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....th the words "other amount", the following shall be substituted, namely: - "statement under sub-rule (1) shall discharge his liability towards tax or interest"; (d) in sub-rule (4),- (i) after the words and figures "opted to pay tax under section 10" the words, letters, figures and brackets "or by availing the benefit of notification of this Department Notification No. 377-F.T., dated the 7^th March, 2019, published in the Kolkata Gazette, Extraordinary, Part I" shall be inserted; (ii) in the Explanation,- (A) after the words "not be eligible to avail", the word "of" shall be omitted; (B) after the words "opting for the composition scheme", the words, letters, figures and brackets "or op....
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....lace and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such cessation happens.". 4. In the said rules, after FORM GST CMP-07, the following form shall be inserted, namely:- "Form GST CMP - 08 [See rule 62] Statement for payment of self-assessed tax Financial Year Quarter 1. GSTIN 2. (a) Legal name < Auto > (b) Trade name < Auto > (c) ARN < Auto > (After fil....