Seeks to extend period to pass order of refund under Section 54(7) of WBGST Act till 31.08.2020 or in some cases up to fifteen days thereafter during the period of lockdown and restrictions caused by Covid-19

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Full Text of the Document

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....ted, Howrah, the 31st day of March, 2021 (Corresponding Central Notification No. 46/2020-Central Tax) In exercise of the powers conferred by section 168A of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter in this notification referred to as the said Act), in view of the spread of pandemic COVID-19 across many countries of the world including India, th....