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<h1>West Bengal amends GST order, changing 'State Tax Officer' to 'Assistant Commissioner,' effective retroactively from October 16, 2017.</h1> The Government of West Bengal's Directorate of Commercial Taxes has issued an amendment to Commissioner's Order No. 03/WBGST/PRO/17-18, originally dated 21/06/2017. This amendment, documented as Order No. 21/WBGST/PRO/17-18, modifies the delegation of powers under the West Bengal Goods and Services Tax Act, 2017. Specifically, the term 'State Tax Officer' in the original order is replaced with 'Assistant Commissioner.' This change is retroactively effective from October 16, 2017.