Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)/377-F.T.

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.... No. 440-F.T. Dated, Howrah, the 3rd day of April, 2020 NOTIFICATION (Corresponding Central Notification No. 12/2020-Central Tax) 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), the Governor, on the recommendations of the Council, is pleased hereby to make the following amendment in this Department n....