Seeks to amend notification No. 555-F.T. dated 29.03.2019 regarding TDR. - 612-F.T - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 612-F.T Dated, Howrah, the 3rd day of June, 2021 [Corresponding Central Notification No. 03/2021-Central Tax (Rate)] In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased hereby to make the following amendments in this Department notification No. 555-F.T., dated the 29th March, 2019, published in the Kolkata Gazette, Extraordinary, Part I: Amendments In the said notification, in the first paragraph, (a) for the words in whose case the liability to , the words , who shall shall be substituted; (b) for the words shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier , the words in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 2nd day of June, 2021. By Order of the Governor, BISWAJIT GANGOPADHYAY OSD Ex Officio Secretary to the Government of West Bengal.