Amendments in this Department notification No. 377-F.T. [02/2019- State Tax (Rate)], dated the 7th March, 2019.

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..... No. 9/2019-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (herein after referred to as the said Act ), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary in the p .....

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..... ation attracts the provisions of section 18(4) of the said Act and the rules made there-under and after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse. ; (ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely: (iii) the West Bengal Goods and Services Tax Rules, 2017, a .....

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