West Bengal Goods and Services Tax (Ninth Amendment) Rules, 2021. - 1657-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1657-F.T. Dated, Howrah, the 23rd day of December, 2021 ( Corresponding Central Notification No. 37/2021-Central 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, 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 (Ninth Amendment) Rules, 2021. (2) These rules shall be deemed to have come into force on the 1st day of December, 2021. 2 . In the West Bengal Goods and Services Tax Rules, 2017, (i) in FORM GST DRC-03 , (a) in the heading, after the words or statement , the words, letters and figures or intimation of tax ascertained through FORM GST DRC-01A shall be inserted; (b) against item 3, in column (3), for the word and letters Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify) , the words, letters, figures and brackets Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through FORM GST DRC-01A , Mismatch (Form GSTR-1 and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify) shall be substituted; (c) against item 5, in column (1), after the word and figures within 30 days of its issue , the words, letters, figures and brackets , scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify) shall be inserted; (d) for the table, under serial number 7, the following table shall be substituted, namely: Sr. No. Tax Period Act Place of supply (POS) Tax/ Cess Interest Penalty, if Applicable Fee Others Total Ledger utilised (Cash / Credit) Debit entry no. Date of debit entry 1 2 3 4 5 6 7 8 9 10 11 12 13 . . By order of the Governor, MALAY GHOSH, IAS Additional Secretary to the Government of West Bengal.