The West Bengal Goods and Services Tax (Seventh Amendment) Rules, 2017.
1656-F.T. Dated:- 18-9-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
Revenue
NOTIFICATION
No. 1656-F.T.
Dated, Howrah, the 18th day of September, 2017
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. 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 (Seventh Amendment) Rules, 2017.
(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, (hereinafter referred to as the rules),
(i) in rule 3 –
(a) after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(3A) Notwithstanding
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e word “Central” shall be deemed to have been substituted with effect from the 1st day of July, 2017;
(iii) in rule 107, after clause (d), the following words, brackets and figures shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:-
“in accordance with the provision of sub-section (4) of section 101 of the Act.”
(iv) after rule 120, the following rule shall be inserted, namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”;
(v) in rule 127, after clause (iii), the following clause shall be inserted, namely:-
“(iv) to furnish a performance report to the Council
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rds, figures and brackets “Section 140(1)”, the words, figures, brackets and letter “, Section 140 (4) (a) and Section 140(9)” shall be inserted;
(b) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word “invoices”, the words, brackets and letters “(including Credit Transfer Document (CTD))” shall be inserted;
(c) after the words “Designation/Status”, the following shall be inserted, namely:-
“Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a).
2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file FORM GST TRAN-3 besides availing credit in table 7A under the heading “inputs.”;
(viii) in “FORM GSTR-4”, in Serial No.8, in entry 8B(2), for the words “Intra-State Supplies”, the words “Inter-State Supplies” shall be deemed to have been substituted with from the 1st day of July, 2017;
(ix) in the Notes to “FORM GST EWB
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