(1) The notification of the Finance Department, Government of West Bengal bearing number 122-F.T., dated the 24th January, 2018, issued by the Governor on the recommendations of the Council, under section 146 of the West Bengal Goods and Services Tax Act, 2017, shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the First Schedule, on and from the date specified in column (3) of that Schedule.
(2) For the purposes of sub-section (1), the State Government shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the State Government had the power to amend the said notification under section 146 of the West Bengal Goods and Services Tax Act, 2017, retrospectively, at all material times.