The West Bengal Goods and Services Tax (Amendment) Rules, 2017. - 1150-F.T. - West Bengal SGST

Electronic verification of registration and signatures: state GST rules broaden signature methods and extend registration timelines.

The amendment revises West Bengal GST Rules to allow filings 'duly signed or verified through electronic verification code,' substitutes a cross reference to sub rule (2) of rule 8, replaces rule 21 provisions to address invoices without supply and violations of section 171, inserts a deemed registration provision when certificates are not provided on the common portal within fifteen days, expands acceptable signature methods to include e signature and other notified modes, and amends Forms GST CMP 04, GST REG 12 and REG 25 concerning composition categories, registration timelines and certificate terminology.