West Bengal Goods and Services Tax (Sixth Amendment) Rules, 2018.

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..... West Bengal Goods and Services Tax Act, 2017 (West Ben. Act 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 (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall be deemed to have com .....

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..... le to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI. ; (ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely: Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final repo .....

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..... 2. Details of registrations having the same PAN Sl. No GSTIN Trade Name State/UT 3. Verification I hereby solemnly affirm and .....

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