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TMI BlogWest Bengal Goods and Services Tax (Sixth Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... l Goods and Services Tax (Sixth Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force on the 9th day of October, 2019. 2. In the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A, (a) in sub-rule (3), the following explanation shall be inserted, namely: Explanation . For the purposes of this sub-rule, the expression shall not make any taxable supply shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension. ; (b) after sub-rule (4), the following sub-rule shall be inserted, namely: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in FORM GSTR-3. ; (b) sub-rule (6) shall be omitted with effect from the 1st July, 2017. 5. In the said rules, in rule 83A, in sub-rule (6), for clause (i), the following clause shall be substituted, namely: (i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule is required to pass the examination within the period as specified in the second proviso of sub-rule (3) of the said rule. . 6. In the said rules, in rule 91, (a) in sub-rule (3), with effect from the 24th S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule (1) the following sub-rule shall be inserted, namely: (1A) The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A. ; (b) in sub-rule (2), after the words in accordance with the provisions of the Act , the words, figures and brackets , whether on his own ascertainment or, as communicated by the proper officer under sub-rule (1A), shall be inserted; (c) after sub-rule (2) the following sub-rule shall be inserted, namely: (2A) W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SGST/UTGST Act IGST Act Cess Total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he liability of tax payable as ascertained under section 73(5) / 74(5) was intimated. In this regard, this is to inform that the said liability is discharged partially to the extent of Rs. through .. and the submissions regarding remaining liability are attached / given below: OR the said liability is not acceptable and the submissions in this regard are attached / given below: Authorised Signatory Name GSTIN Address Upload Attachment . ..... X X X X Extracts X X X X X X X X Extracts X X X X
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