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
\nFINANCE DEPARTMENT
\nREVENUE
\nNOTIFICATION
\nNo. 1456-F.T.
\nDated, Howrah, the 17th day of August, 2017
\nIn 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:-
\n(1) These rules may be called the West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2017.
\n(2) Save as otherwise provided, they shall come into force with immediate effect.
\n2. In the West Bengal Goods and Services Tax Rules, 2017,-
\n(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
\n(ii) in rule 17, in sub-rule (2), after the words, “said form”, the <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ot applicable for entities Specified in clause (a) of sub-section (9) of section 25 of the Act]. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2017.1456-F.T. Dated:- 17-8-2017 West Bengal SGSTGST – StatesWest Bengal SGSTWest Bengal SGSTGOVERNMENT 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 … Continue reading “The West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7453","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7453"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7453\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(v) in rule 87,-
\n(a) in sub-rule (2), the following shall be inserted, namely:-
\n “Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days:
\n 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.”;
\n(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
\n “Provided further that a person supplying online information and database access or retrieval services from a place outside India to a n<\/p>\n
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\n(iii)
\nName of the Authorised Signatory
\n(iv)
\nPAN of Authorised Signatory [Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act].
\n(v)
\nEmail Address of the Authorised Signatory
\n(vi)
\nMobile Number of the Authorised Signatory (+91)
\nPART B
\n1.
\nType of Entity (Choose One)
\nUN Body
\nEmbassy
\nOther Person
\n2.
\nCountry
\n2A.
\nMinistry of External Affairs, Government of India' Recommendation (if applicable)
\nLetter No.
\nDate
\n3.
\nNotification details
\nNotification No.
\nDate
\n4.
\nAddress of the entity in State
\nBuilding No.\/Flat No.
\nFloor No.
\nName of the Premises\/Building
\nRoad\/Street
\nCity\/Town\/Village
\nDistrict
\nBlock\/Taluka
\nLatitude
\nLongitude
\nState
\nPIN Code
\nContact Information
\nEmail Address
\nTelephone Number
\nFax Number
\nMobile Number
\n7.
\nDetails of Authorized Signatory, if applicable
\nParticulars
\nFirst Name
\nMiddle Name
\nLast Name
\nName\n<\/p>\n
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\n11.
\nVerification
\nI 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.
\nPlace : (Signature)
\nDate :
\nName of Authorized Person :
\nOR
\n(Signature)
\nPlace :
\nDate :
\nName of Proper Officer:
\nDesignation:
\nJurisdiction:
\nInstructions for submission of application for registration for UN Bodies\/Embassies\/Others notified by the Government.
\n• Every person required to obtain a unique identity number shall submit the application electronically.
\n• Application shall be filed through Common Portal or registration can be granted suomoto by <\/p>\n
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