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GST - States
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No. 2023-F.T. - Dated: 17-11-2023 - West Bengal SGST
Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers.
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No. 2022-F.T. - Dated: 17-11-2023 - West Bengal SGST
Seeks to waive the requirement of mandatory registration under section 24(ix) of WBGST Act, 2017 for person supplying goods through ECOs, subject to certain conditions.
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No. 2021-F.T. - Dated: 17-11-2023 - West Bengal SGST
Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the WBGST Act, 2017.
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No. 2/2023-C.T./GST - Dated: 10-11-2023 - West Bengal SGST
Seeks to notify that an e-waybill is required to be generated in respect of movement of goods including for the purpose of job work,originating and terminating within the State of West Bengal having consignment value exceeding rupees fifty thousand
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No. 1898-F.T. - Dated: 17-10-2023 - West Bengal SGST
Seeks to amend Notification No. 1487-F.T. dated 24.08.2023
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No. 1876-F.T. - Dated: 16-10-2023 - West Bengal SGST
Seeks to notify different dates on which the provisions of section 2 of the WBGST(Amendment) Act, 2023 shall come into force
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No. 1665-F.T. - Dated: 20-9-2023 - West Bengal SGST
Corrigendum to notification no. 892-FT dt. 25/05/2023
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No. 1660-F.T. - Dated: 20-9-2023 - West Bengal SGST
Seeks to make amendments (Fourth Amendment, 2023) to the WBGST Rules, 2017 [corresponding to Central Tax Notification No.26/2022 dated 26.12.2022] which inter alia inserts Rules 37A, 88C & 109C, substitutes rule 109 and makes amendments to certain Forms.
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No. 1659-F.T. - Dated: 20-9-2023 - West Bengal SGST
West Bengal Goods and Services Tax (Third Amendment) Rules, 2023
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No. 1658-F.T. - Dated: 20-9-2023 - West Bengal SGST
West Bengal Goods and Services Tax (Second Amendment) Rules, 2023.
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No. 1657-F.T. - Dated: 20-9-2023 - West Bengal SGST
West Bengal Goods and Services Tax (Amendment) Rules, 2023
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No. 1486-FT - Dated: 24-8-2023 - West Bengal SGST
Seeks to notify special procedure to be followed by a registered person for filing appeal (manual filing of application) against the order passed by the proper officer u/s 73 or 74 of the Act regarding TRAN-1 and TRAN-2 filed pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018
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No. 1484-F.T - Dated: 24-8-2023 - West Bengal SGST
Seeks to amend notification No. 1899-F.T., dated 31st December, 2018 to incorporate consequential changes made in the new Foreign Trade Policy 2023 regarding supply of Gold etc. by the nominated agencies.
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No. 1483-F.T. - Dated: 24-8-2023 - West Bengal SGST
Seeks to amend notification No. 1125-F.T., dated 28th June, 2017 by reducing rate of tax from 18%/12% to 5% for certain goods, such as, Un-fried/Un-cooked snack pellets, Fish soluble paste etc. and making consequential changes in the respective schedules.
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No. 1482-F.T. - Dated: 24-8-2023 - West Bengal SGST
Seeks to amend notification No. 1137-F.T. dated 28th June, 2017 to make consequential amendment in Annexure III being the declaration to be given by the provider of GTA services.
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No. 1481-F.T. - Dated: 24-8-2023 - West Bengal SGST
Seeks to amend notification No. 1136-F.T. dated 28th June, 2017 to exempt Satellite Launch Services providers irrespective of the service provider being a Govt. Organization or Private Organization.
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No. 1480-F.T. - Dated: 24-8-2023 - West Bengal SGST
Seeks to amend notification No. 1135-F.T. dated 28.06.2017 to clarify rate of tax on works contract service related to Govt. related welfare Housing Schemes; manner and time period for exercising option to pay taxes on forward charge or reverting to RCM for the provider of GTA services, etc.
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No. 1375-F.T. - Dated: 10-8-2023 - West Bengal SGST
Conditional waiver of late fee for non-filers of GSTR-10 if filed within 31.08.2023
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No. 1374-F.T. - Dated: 10-8-2023 - West Bengal SGST
Conditional waiver of late fee for non-filers of GSTR-9 if filed within 31.08.2023
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No. 1373-F.T. - Dated: 10-8-2023 - West Bengal SGST
Extension of amnesty for filing an returns where assessment u/e 62 has been made (for non filers of return) till 31.08.2023