West Bengal Goods and Services Tax (Removal of Difficulties) Order, 2019

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..... 3th day of February, 2019 Order No. 01/2019-State Tax WHEREAS, sub-section (1) of section 10 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter in this Order referred to as the said Act) provides that (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule .....

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..... e consideration is represented by way of interest or discount, is resulting in their ineligibility for the aforesaid scheme, causing hardships to a lot of small businesses and because of that, certain difficulties have arisen in giving effect to the provisions of section 10; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the West Bengal Goods and Services Tax Act, 2017 an .....

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..... (i) for determining the eligibility for composition scheme under second proviso to sub-section (1) of section 10; (ii) in computing aggregate turnover in order to determine eligibility for composition scheme. 3. This Order shall be deemed to have come into force with effect from the 1st February, 2019. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Additional Secretary to .....

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