Seeks to amend rule 109A of the WBGST Rules, 2017 - 1566-F.T. - West Bengal SGST
Extract
..... GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1566-F.T. Dated, Howrah, the 10th December, 2021 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 is pleased hereby to make the following amendments to the West Bengal Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules):- Amendments In the said Rules, for rule 109A, the following rule shall be substitu .....
..... Act may appeal to - (a) the Special Commissioner (Appeals) where such decision or order is passed by the Additional Commissioner, (b) the Additional Commissioner (Appeals) where such decision or order is passed by the Senior Joint Commissioner, (c) any officer not below the rank of Senior Joint Commissioner (Appeals) where such decision or order is passed by the Joint Commissioner, (d) any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed by the D .....