Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020

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.... TAX Notification No. 05/2020-C.T./GST Dated: 03/04/2020 (Corresponding Central Notification No. 29/2020-Central Tax) In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules....