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TMI BlogThe West Bengal Goods and Services Tax (Seventh Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017) , the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the West Bengal Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of sub-rule (4) of rule 44 within a period of ninety days from the said date: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (b) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, figure and letter or sub-rule (3A) shall be ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf. ; (v) in rule 127, after clause (iii), the following clause shall be inserted, namely:- (iv) to furnish a performance report to the Council by the tenth of the close of each quarter. ; (vi) in rule 138, in sub-rule (1), the following provisos shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to effect from the 1st day of July, 2017,- (a) in Serial No. 5(a), in the heading, after the words, figures and brackets Section 140(1) , the words, figures, brackets and letter , Section 140 (4) (a) and Section 140(9) shall be inserted; (b) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word invoices , the words, brackets and letters (including Credit Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th effect from the 30th day of August, 2017, namely:- 5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an import. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, IAS Joint Secretary to the Government of West Bengal - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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