To notify the provisions of rule 138E of the WBGST Rules w.e.f. 21st June, 2019. - 681-F.T. - 22/2019-State Tax - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 681-F.T. Howrah, the 23rd day of April, 2019. No. 22/2019-State Tax 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 appoint the 21st day of June, 2019, as the date from which the provisions of sub-rule (11) of rule 2 of the West Bengal Goods and Services Tax (Fourteenth) Amendment Rules, 2018 [notification No. 1893-F.T. (74/2018-State Tax), dated the 31st December, 2018, published in the Kolkata Gazette, Extraordinary, Part I], shall come into force. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Additional Secretary to the Government of West Bengal