The Government of West Bengal on September 21, 2023, notified the West Bengal Goods and Services Tax (Second Amendment) Rules, 2023 further to amend the West Bengal Goods and Services Tax Rules, 2017.
The following has been stated: -
•In the West Bengal Goods and Services Tax Rules, 2017 in FORM GSTR-9, under the heading Instructions, in paragraph 7, –
(A) for the figures, letters, and words “between April 2022 to September 2022”, the figures, letters, and words “of April 2022 to October 2022 filed up to November 30, 2022” shall be substituted.
(B) in the Table, in the second column, –
(I) against serial numbers 10 & 11, for the figures and words “April 2022 to September 2022”, the figures, letters, and words “April 2022 to October 2022 filed up to November 30, 2022” shall be substituted.
(II) against serial number 12, for the figures and words “April 2022 to September 2022”, the figures, letters, and words “April 2022 to October 2022 up to November 30, 2022” shall be substituted.
(Ill) against serial number 13, for the figures and words “April 2022 to September 2022”, the figures, letters, and words “April 2022 to October 2022 up to November 30, 2022” shall be substituted.
They shall be deemed to have come into force from November 15, 2022.
The detailed notification is given in the document attached below.
[Notification No. 1658-F.T.]
