Seeks to notify amendment carried out in sub-sections (1), (2), (3), (4), (5), (6), (7), (8), (9) and (12) of section 2 of the West Bengal Goods and Services Tax (Amendment) Act, 2021 (West Ben. Act III of 2021) regarding amendments of section 2, section 10, section 16, section 29, section 30, section 31, section 51, section 122, section 132, and section 172 of the WBGST Act, 2017 - 291-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT Revenue NOTIFICATION No. 291-F.T., dated the 26th day of February, 2021. In exercise of the powers conferred by sub-section (2) of section 1 of the West Bengal Goods and Services Tax (Amendment) Act, 2021 (West Ben. Act III of 2021) (hereinafter referred to as the said Act), the Governor is pleased hereby (a) to notify that section 1 of the said Act has come into force with immediate effect upon notification of the said Act; (b) to appoint the 30th day of June, 2020 as the date on which sub-section (1) and sub-section (12), of section 2 of the said Act, shall be deemed to have come into force; (c) to appoint the 1st day of January, 2021, as the date on which sub-section (2), sub-section (3), sub-section (4), sub-section (5), sub-section (6), sub-section (7), sub-section (8) and sub-section (9), of section 2 of the said Act, shall be deemed to have come into force. By Order of the Governor, RAJSEKHAR BANDYOPADHYAY, IAS Secretary to the Government of West Bengal