(1) Subject to the provisions of sub-section (2), the notification of the Finance Department, Government of West Bengal bearing number 1704-F.T., dated the 30th September, 2019 issued by the Governor, on the recommendations of the Council, in exercise of the powers under sub-section (2) of section 7 of the West Bengal Goods and Services Tax Act, 2017, shall be deemed to have, and always to have, for all purposes, come into force on and from the Ist day of July, 2017.
(2) No refund shall be made of all such State tax which has been collected, but which would not have been so collected, had the notification referred to in sub-section
(1) been in force at all material times.
West Ben. Act XXVIII of 2017.
Part IIT] THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 28, 2023 The West Bengal Taxation Laws (Amendment) Act, 2022.
THE FIRST SCHEDULE Notification number Amendment Date of effect and date of amendment
(1) (2) (3) 122-F.T., dated the 24th January, 2018.
In the said notification, in paragraph 1, for the words “furnishing of returns and computation and settlement of Integrated tax”, the following shall be substituted, namely:— “furnishing of returns and computation and settlement of integrated tax and save as otherwise provided in the notification number 2051- F.T., dated the 23rd December, 2019, all functions provided under the West Bengal Goods and Services Tax Rules, 2017.”.
22nd June, 2017.
THE SECOND SCHEDULE Notification number Amendment Date of effect and date of amendment
(1) (2) (3) 1153-F.T., dated the 29th June, 2017.
In the said notification, in the Table, against serial number 2, in column (3), for the figures “24”, the figures “18” shall be substituted.
ist July, 2017.
By order of the Governor, PRADIP KUMAR PANIA, Pr. Secy. to the Govt. of West Bengal, Law Department.
Published by Law Department, Government of West Bengal and Printed at Saraswaty Press Ltd.(Government of West Bengal Enterprise), Kolkata 700 056.