Delegation of GST powers revised for scrutiny, tax determination and waiver-related authority under the West Bengal GST framework. Delegation of powers under the West Bengal Goods and Services Tax Act, 2017 is amended to reallocate authority for scrutiny of returns, determination of tax under sections 73, 74 and 74A, and waiver-related powers under section 128A. A State Tax Officer may exercise powers under sections 73, 74 and 74A only where the tax payable does not exceed ten lakh rupees as determined under section 61. The amendments take effect from 1 November 2024 and supersede the earlier delegation order, subject to acts done before such supersession.
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Delegation of GST powers revised for scrutiny, tax determination and waiver-related authority under the West Bengal GST framework.
Delegation of powers under the West Bengal Goods and Services Tax Act, 2017 is amended to reallocate authority for scrutiny of returns, determination of tax under sections 73, 74 and 74A, and waiver-related powers under section 128A. A State Tax Officer may exercise powers under sections 73, 74 and 74A only where the tax payable does not exceed ten lakh rupees as determined under section 61. The amendments take effect from 1 November 2024 and supersede the earlier delegation order, subject to acts done before such supersession.
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