Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be.

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....R OF STATE TAX Notification No. 02/2025-C.T./GST Dated: 16/01/2025 [Corresponding Central Notification No. 02/2025-Central Tax] In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for f....