The Government of West Bengal on September 21, 2023, issued the West Bengal Goods and Services Tax (Amendment) Rules, 2023 to further amend the West Bengal Goods and Services Tax Rules, 2017.
The following provisions have been stated:
• In rule 21, which states “Registration to be canceled in certain cases” after clause (g), the following clauses (h), (i) has been inserted namely:
“(h) Being a registered person required to file a return under subsection (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months;
(i) Being a registered person required to file a return under proviso to subsection (1) of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods.”
• In rule 36, which states “Documentary requirements and conditions for claiming input tax credit”:
(a) In sub-rule (2), the words, letters, and figure, “, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person” shall be omitted;
(b) In sub-rule (4), in clause (b), after the words, “the details of”, the words, “input tax credit in respect of” shall be inserted;
• In rule 42, which states “Manner of determination of input tax credit in respect of inputs or input services and reversal thereof” in sub-rule (1), in clause (g), the words, letters, and figure, “at the invoice level in FORM GSTR-2 and” shall be omitted;
• In rule 43, which states “Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases” in sub-rule (1), the words, letters, and figure, “FORM GSTR-2 and” at both the places where they occur, shall be omitted;
• In rule 60, which states “Form and manner of furnishing details of inward supplies” in sub-rule (7), for the words “auto-drafted”, the words “auto-generated” shall be substituted,
• Rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 of the said rules shall be omitted;
This notification shall deemed to come into force from October 01, 2022.
For further details, please refer to the document below.
[Notification No. 1657-F.T.]
