West Bengal Goods and Services Tax (Second Amendment) Rules, 2023. - 1658-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1658-F.T. Dated Howrah, the 20th day of September, 2023 (Corresponding Central Notification No. 22/2022-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 (Second Amendment) Rules, 2023. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 15th day of November, 2022. 2. In the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in FORM GSTR-9 , under the heading Instructions, in paragraph 7, (A) for the figures, letters and words between April, 2022 to September, 2022 , the figures, letters and words of April, 2022 to October, 2022 filed upto 30th November, 2022 shall be substituted; (B) in the Table, in second column, (I) against serial numbers 10 11, for the figures and words April, 2022 to September, 2022 , the figures, letters and words April, 2022 to October, 2022 filed upto 30th November, 2022 shall be substituted; (II) against serial number 12, for the figures and words April 2022 to September 2022 , the figures, letters and words April, 2022 to October, 2022 upto 30th November, 2022 shall be substituted; (Ill) against serial number 13, for the figures and words April 2022 to September 2022 , the figures, letters and words April, 2022 to October, 2022 upto 30th November, 2022 shall be substituted. By order of the Governor, MALAY GHOSH, IAS OSD Ex-officio Secretary to the Government of West Bengal