Preamble

Registered No. WB/SC-247

No. WB(Part-III)/2023/SAR-19

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Extraordinary Published by Authority

FRIDAY, SEPTEMBER 29, 2023 [SAKA 1945

ASVINA 7]

PART III—Acts of the West Bengal Legislature. GOVERNMENT OF WEST BENGAL

LAW DEPARTMENT Legislative

NOTIFICATION

No. 957-L.-29th September, 2023.—The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information:—

West Bengal Act IX of 2023

THE WEST BENGAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2023.

[Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 29th September, 2023.]

An Act to amend the West Bengal Goods and Services Tax Act, 2017.

West Ben. Act XXVIII of 2017.

WHEREAS it is expedient to amend the West Bengal Goods and Services Tax Act, 2017, for the purposes and in the manner hereinafter appearing;

It is hereby enacted in the Seventy-fourth Year of the Republic of India, by the Legislature of West Bengal, as follows:-

1. (1) This Act may be called the West Bengal Goods and Services Tax (Amendment) Act, 2023.

Short title and commencement.

THE KOLKATA GAZETTE, EXTRAORDINARY, SEPTEMBER 29, 2023 [PART HI

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

(Section 2.)

1. (2) Save as otherwise provided, this section shall come into force with immediate effect, and the other provisions of this Act shall come into force on such date, with prospective or retrospective effect as required, as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.