The West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2017.
1456-F.T. Dated:- 17-8-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1456-F.T.
Dated, Howrah, the 17th day of August, 2017
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) These rules may be called the West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force with immediate effect.
2. In the West Bengal Goods and Services Tax Rules, 2017,-
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, in sub-rule (2), after the words, “said form”, the
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pecify the manner and conditions subject to which the” shall be deemed to have been substituted with effect from the 1st day of July, 2017;
(v) in rule 87,-
(a) in sub-rule (2), the following shall be inserted, namely:-
“Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days:
Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.”;
(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a n
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ot applicable for entities Specified in clause (a) of sub-section (9) of section 25 of the Act].
(iii)
Name of the Authorised Signatory
(iv)
PAN of Authorised Signatory [Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act].
(v)
Email Address of the Authorised Signatory
(vi)
Mobile Number of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose One)
UN Body
Embassy
Other Person
2.
Country
2A.
Ministry of External Affairs, Government of India' Recommendation (if applicable)
Letter No.
Date
3.
Notification details
Notification No.
Date
4.
Address of the entity in State
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone Number
Fax Number
Mobile Number
7.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last Name
Name
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cer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it alongwith the UIN generated and allotted to respective UN Body/Embassy etc.
11.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place : (Signature)
Date :
Name of Authorized Person :
OR
(Signature)
Place :
Date :
Name of Proper Officer:
Designation:
Jurisdiction:
Instructions for submission of application for registration for UN Bodies/Embassies/Others notified by the Government.
• Every person required to obtain a unique identity number shall submit the application electronically.
• Application shall be filed through Common Portal or registration can be granted suomoto by
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