The Government of West Bengal on June 07, 2023, issued a notification regarding the enhancement of GST rate against Tax Invoice or any Receipt Voucher.
It is hereby clarified that if any enhancement of the value of the contract is required due to a change of GST rate from 12% to 18% with effect from July 18, 2022, the respective authority may ask for a self-declaration from the concerned contractor separately for each contract in the proforma as annexed herewith and take action accordingly.
Such enhancement will be applicable on that value of the contract for which the Tax Invoice or any Receipt Voucher [under GST Act, 2017 read with Rule 46 and Rule 50 of the CGST/WBGST Rules, 2017] is raised by the contractor on or after 18.07.2022 upon execution of the works or upon receipt of any advance.
[Notification No. No. 3731-F(Y)]
