GST – States – 1385-F.T. – Dated:- 1-8-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1385-F.T. Dated, Howrah, the 1st day of August, 2017. In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II 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) These rules may be called the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the West Bengal Goods and Services Tax Rules, 2017,- (i) in rule 24, in sub-rule (4), for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be deemed to have been substituted with effect from the 22nd day of July, 2017; (ii) for rule 34, the following s
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proviso shall be substituted, namely:- Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: ; (v) in rule 61, for sub-rule (5), the following sub-rules shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:- (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by
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-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. ; (vi) in rule 83, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be deemed to have been substituted with effect from the 1st day of July, 2017; (vii) in rule 89, in sub-rule (4), in clause (E), for the word sub-section , the word clause shall be deemed to have been substituted with effect from the 1st day of July, 2017; (viii) in rule 103, for the words in the rank , the words not below the rank shall be deemed to have been substituted with effect from the 1st day of July, 2017; (ix) in FORM GST TRAN-1, in Sl. No. 7, in Table (a), for the heading of column (2), the heading HSN as applicable shall be deemed to have been substituted with effect from the 1st day of July, 2017; (x) in FORM GST TRAN-2, in Sl. No. 4 and 5, in the Table, for the heading of column (1), the heading HSN as applicable shall be deemed to have been substituted with effe
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