West Bengal Goods and Services Tax (Eighth Amendment) Rules, 2020.

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..... In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely: 1. (1) These rules may be called the West Bengal Goods and Services Tax (Eighth A .....

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..... ile number and the said return or the details of outward supplies shall be verified by a registered mobile number based One Time Password facility. Explanation. For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables in FORM .....

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