The Finance Department, Govt. of West Bengal on February 25, 2025, issued the West Bengal Goods and Services Tax (Amendment) Rules, 2025, to further amend the West Bengal Goods and Services Tax Rules, 2017.
The following has been stated namely: -
• In rule 36, sub rule (3), after the words "suppression of facts", the words and figures shall be inserted with "under section 74".
• In rule 46, with effect from November 1, 2024,after clause (s), the second proviso shall be omitted.
• In rule 89, sub-rule (4), in clause (B), the words, brackets, figures and letters "other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both" shall be omitted.
Detailed notification is attached below
