The Government of West Bengal on September 21, 2023, notified the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2023 further to amend the West Bengal Goods and Services Tax Rules, 2017.
The following has been stated: -
•In the said rules, after rule 37, the following rule shall be inserted, namely: – “37A which talks about the Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof.
•In the said rules, in rule 46A, the following proviso shall be inserted, namely, – “Provided that the said single “invoice-cum-bill of supply” shall contain the particulars as specified under rule 46 or rule 54, as the case may be, and rule 49.”
•In the said rules, after rule 88B, the following rule shall be inserted, namely: – “88C which talks about the Manner of dealing with difference in liability reported in the statement of outward supplies and that reported in return.
•In the said rules, for rule 109, the following rule shall be substituted, namely: – “109 which talks about the Application to the Appellate Authority.
•In the said rules, after rule 109B, the following rule shall be inserted, namely: – “109C which talks about the Withdrawal of Appeal.
They shall be deemed to have come into force from December 26, 2022.
The detailed notification is given in the document attached below.
[Notification No. 1660-F. T]
