The Finance Department, Govt. of West Bengal on January 28, 2025, notified regarding the enforcement date of certain provisions of the West Bengal Goods and Services Tax (Amendment) Act, 2024.
The following has been stated namely: -
• Section 1 of the Act shall come into force from immediate effect upon notification of the said Act.
• The provisions of sub-sections (2) to sub-section (35) [except sub-section (6), sub-section (8), clause (a) and clause (b) of sub-section (31), sub-section (32) and sub-section (33)] of section 2 and the provisions of section 3 shall come into force from November 01, 2024.
• The provisions of sub-section (1) and sub-section (8) of section 2 shall come into force from April 01, 2025.
• The provisions of sub-section (36) of section 2 and the provisions of section 4 shall come into force from September 27, 2024.
• The provisions of sub-section (33) of section 2 shall come into force from October 01, 2024.
[Notification no. - 143-F.T.]
