West Bengal Goods and Services Tax (Seventh Amendment) Rules, 2020. - 598-F.T. - West Bengal SGST
Extract
..... GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 598-F.T. Dated, Howrah, the 10th day of July, 2020 NOTIFICATION (Corresponding Central Notification No. 50/2020-Central Tax) In exercise of the powers conferred by section 164 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 the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- 1. (1) .....
..... the turnover of taxable supplies of goods and services in the State or Union territory 4. Sub-section (2A) of section 10 Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10 three per cent. of the turnover of supplies of goods and services in the State or Union territory.’’. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, IAS Additional Secretary to the Government of West Be .....