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        GST - States

        The West Bengal Goods and Services Tax Rules, 2017. - 1068-F.T. - West Bengal SGST

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        West Bengal GST Rules 2017 set electronic procedures and eligibility for the composition levy and registration obligations. 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.
                          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.

                                West Bengal GST Rules 2017 set electronic procedures and eligibility for the composition levy and registration obligations.

                                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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