West Bengal Goods and Services Tax (Ninth Amendment) Rules, 2017

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..... ction 164 of the West Bengal Goods and Services 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 (Ninth Amendment) Rules, 2017. (2) They shall come into force with immediate effect. 2. In the West B .....

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..... d of ninety days from the day on which such person commences to pay tax under section 10: 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."; (ii) after rule 46, the following rule shall be inserted, namely:- "46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 .....

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..... the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10."; (v) in FORM GST CMP-02, for the words, figures and brackets "See rule 3(2)", the words, figures, brackets and letter "See rule 3(3) and 3(3A)" shall be substituted; (vi) in FORM GSTR-1, for Table 6, the following s .....

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