West Bengal Goods and Services Tax (Third Amendment) Rules, 2025

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement.- (1) These rules may be called the West Bengal Goods and Services Tax (Third Amendment) Rul .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the period mentioned in the said sub-section and partially for a period other than mentioned in the said sub-section.". (b) in sub-rule (7), after the first proviso, the following proviso shall be inserted, namely:- "Provided further that where the notice or statement or order mentioned in sub-section (1) of section 128A of the Act includes demand of tax, partially for the period mentione .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X