Vidhi Codex

The West Bengal Goods and Services Tax (Amendment) Act, 2023

The West Bengal Goods and Services Tax (Amendment) Act, 2023

Tax20233 sections

This Act amends the West Bengal Goods and Services Tax Act, 2017 to make technical changes to the state's GST framework. It modifies provisions related to tax liability, registration exemptions, cancellation procedures, and reporting requirements. The amendments affect how businesses calculate and pay taxes, who must register for GST, and how long they have to report their transactions. These changes likely aim to align state regulations with central GST provisions or improve administrative efficiency. The Act applies to all registered persons under the West Bengal GST system, including businesses and other entities required to pay or collect goods and services tax in the state.

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  1. 0. Preamble
  2. 2. Amendment of West Ben. Act XXVIII of 2017
  3. 3. Retrospective exemption to certain activities and transactions in Schedule III to the West Bengal Goods and Services Tax Act, 2017

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