The West Bengal Goods and Services Tax (Third Amendment) Rules, 2018.

GST – States – 355-F.T.-14/2018-State Tax – Dated:- 23-3-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 355-F.T. Howrah, the 23rd day of March, 2018. No. 14/2018-State Tax In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the West Bengal Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with immediate effect. 2. In the West Bengal Goods and Services Tax Rules, 2017,- (i) in rule 45,

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nt by one job worker to another or are returned to the principal. ; (ii) in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (iii) in rule 129, in sub-rule (6), for the words as allowed by the Standing Committee , the words as may be allowed by the Authority shall be substituted; (iv) in rule 133, after sub-rule (3), the following sub-rule shall be inserted, namely:- (4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called

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