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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>West Bengal GST Rules 2017 set electronic procedures and eligibility for the composition levy and registration obligations.</h1> The Rules prescribe electronic intimation and filing requirements for opting into the composition levy, define eligibility conditions and restrictions (including limitations on casual/non-resident persons, inter-State/imported stock and purchases from unregistered suppliers), set composition rates by category, determine effective dates, and provide procedures for withdrawal, denial, show cause and associated stock reporting obligations.

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