9911796707
TMI BlogThe West Bengal Goods and Services Tax (Seventh Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the West Bengal Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force with immediate effect. 2. In the West B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys from the said date: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; (b) in sub-rule (5), after the words, brackets and figure "or sub-rule (3)", the words, brackets, figure and letter "or sub-rule (3A)" shall be inserted; (ii) in rule 90, in sub-rule (1), for the word "State", th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as may be extended by the Commissioner in this behalf."; (v) in rule 127, after clause (iii), the following clause shall be inserted, namely:- "(iv) to furnish a performance report to the Council by the tenth of the close of each quarter."; (vi) in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:- "Provided that where goods are sent by a principal located in on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds, figures and brackets "Section 140(1)", the words, figures, brackets and letter ", Section 140 (4) (a) and Section 140(9)" shall be inserted; (b) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word "invoices", the words, brackets and letters "(including Credit Transfer Document (CTD))" shall be inserted; (c) after the words "Designation/Status", the following ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
