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TMI BlogThe West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... diate effect. 2. In the West Bengal Goods and Services Tax Rules, 2017,- (i) in rule 3, in sub-rule (4), for the words "sixty days", the words "ninety days" shall be substituted; (ii) in rule 17, in sub-rule (2), after the words, "said form", the words "or after receiving a recommendation from the Ministry of External Affairs, Government of India" shall be deemed to have been inserted with effect from the 22nd day of June, 2017; (iii) in rule 40, in sub-rule (1), for clause (b), the following shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:- "(b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board."; (vi) in "FORM GST REG-01" under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:- "16. Government departments applying for registration as suppliers may not furnish Bank Account details."; (vii) For "FORM GST REG-13", the following Form shall be deemed to have been substituted with effect from the 22nd day of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 25 of the Act]. Aadhaar Number [Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act]. Are you a citizen of India? Yes/No Passport No. (in case of foreigners) Residential Address Building No./Flat No. Floor No. Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Detials (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the entity. OR The proper offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,- (i) in item (a), for the word, figures and brackets "and 140(6)", the figures, brackets and word ",140 (6) and 140 (7)" shall be substituted; (ii) in item (b),- (a) after the word, figures and brackets, "section 140 (5)", the words, figures and brackets "and section 140 (7)" shall be inserted; (b) for column heading 1, the column heading "registration number of the supplier or input service distributor" shall be substituted; (c) in the heading of column 8, after the words "Eligible duties and taxes", the brackets and words "(central taxes)" shall be inserted. By order of the Governor, RAJSEKHAR BANDYOPADHYAY Joint Secretary to the Government of West Bengal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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