Seeks to make fifth amendment to the notification No. 431-F.T. dated 31.03.2021 to give one-time extension for the time limit provided under Section 31(7) of the WBGST Act 2017 till 31.10.2020 regarding last date for issuing tax invoice in case of goods sent or taken on approval basis.

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....NT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 438-F.T. Dated, Howrah, the 31st day of March, 2021 (Corresponding Central Notification No. 66/2020-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), the Governor, on the recommendations of the Council, is pleased hereby to make th....