West Bengal Goods and Services Tax (Third Amendment) Rules, 2023

Oct 04, 2023 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Finance Department, West Bengal on September 20, 2023, issued the West Bengal Goods and Services Tax (Third Amendment) Rules, 2023 to further amend the West Bengal Goods and Services Tax Rules, 2017.

The following has been amended namely: -

• Rule 122 which states “Penalty for certain offences” has been omitted

• Rules 124 and 125 which state “Offences and Penalties” have been omitted

• Rule 134 which states “Cognizance of offences” has been omitted

• Rule 137 which states “Offences by Companies” has been omitted

 

[Notification No. 1659-F.T.]

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