Seeks to notify different dates on which the different provisions of the WBGST (Amendment) Act, 2024 shall come into force. - 143-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 143-F.T., dated the 27th day of January, 2025 In exercise of the powers conferred by sub-section (2) of section 1 of the West Bengal Goods and Services Tax (Amendment) Act, 2024 (West Ben. Act XII of 2024) (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 November, 2024, as the date on which the provisions of sub-sections (2) to sub-section (35) [except sub-section (6), sub-section (8), clause (a) and clause (b) of sub-section (31), sub-section (32) and sub-section (33)] of section 2 and the provisions of section 3 of the said Act shall be deemed to have come into force; (c) to appoint the 1st day of April, 2025, as the date on which the provisions of sub-section (1) and sub-section (8) of section 2 of the said Act shall come into force; (d) to appoint the 27th day of September, 2024, as the date on which the provisions of sub-section (36) of section 2 and the provisions of section 4 of the said Act shall be deemed to have come into force; (e) to appoint the 1st day of October, 2024, as the date on which the provisions of sub-section (33) of section 2 of the said Act shall be deemed to have come into force. By order of the Governor, MALAY GHOSH, OSD Ex-officio Secretary to the Government of West Bengal