Seeks to notify different dates on which the provisions of section 2 of the WBGST(Amendment) Act, 2023 shall come into force - 1876-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT Revenue NOTIFICATION No. 1876-F.T., dated the 16th day of October, 2023 .-In exercise of the powers conferred by sub-section (2) of section 1 of the West Bengal Goods and Services Tax (Amendment) Act, 2023 (West Ben. Act IX of 2023) (hereinafter referred to as the said Act), the Governor is pleased hereby (a) to notify that section 1 of the said Act has come into force with immediate effect upon notification of the said Act; (b) to appoint the 1st day of October, 2023, as the date on which the provisions of sub-sections (1) to (22) [except sub-section (4) and sub-sections (13) to (18)] of section 2 of the said Act shall be deemed to have come into force; (c) to appoint the 1st day of August, 2023, as the date on which sub-sections (13) to (18) of section 2 of the said Act shall be deemed to have come into force. By order of the Governor, MALAY GHOSH, IAS OSD Ex-officio Secretary to the Government of West Bengal