GST – States – 07/2018-C.T./GST – Dated:- 29-3-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 07/2018-C.T./GST Dated: 29.03.2018 Whereas, rules 138 to 138D of the West Bengal Goods and Services Tax Rules, 2017 containing provisions of e-way bill, have been substituted by the West Bengal Goods and Services Tax (Second Amendment) Rules, 2018 vide Notification No. 281-F.T. [12/2018-State Tax] dated 07.03.2018; And whereas, the 1st day of April, 2018 has been appointed as the date from which the provisions of rules 138 [other than sub-rule (7)], 138A, 138B, 138C and 138D shall come into force vide Notification No. 356-F.T. [15/2
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