Evidence of compliance under Section 15(3)(b)(ii) withdrawn; Commissioner rescinds prescribed procedure for uniformity, report difficulties to Commissioner. The Commissioner has withdrawn Trade Circular No. 06/2024, removing the previously prescribed procedure for suppliers to provide evidence of compliance with the relevant condition of the West Bengal Goods and Services Tax Act; the procedure shall no longer be required. The withdrawal is effected under the Commissioner's administrative powers to ensure uniform implementation, and difficulties in implementation may be reported to the Commissioner.
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Provisions expressly mentioned in the judgment/order text.
Evidence of compliance under Section 15(3)(b)(ii) withdrawn; Commissioner rescinds prescribed procedure for uniformity, report difficulties to Commissioner.
The Commissioner has withdrawn Trade Circular No. 06/2024, removing the previously prescribed procedure for suppliers to provide evidence of compliance with the relevant condition of the West Bengal Goods and Services Tax Act; the procedure shall no longer be required. The withdrawal is effected under the Commissioner's administrative powers to ensure uniform implementation, and difficulties in implementation may be reported to the Commissioner.
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