Seeks to notify different dates on which the different provisions of the WBGST (Second Amendment) Act, 2023 shall come into force - 168-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT Revenue NOTIFICATION No. 168-F.T ., dated the 25th day of January, 2024 In exercise of the powers conferred by sub-section (2) of section 1 of the West Bengal Goods and Services Tax (Second Amendment) Act, 2023 (West Ben. Act XIV 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 sections 2, 3 and 4 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