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of <h1>West Bengal GST Third Amendment Rules 2017: Key Updates on Refunds, Seizures, and Recovery Processes Effective July 1, 2017.</h1> The West Bengal Goods and Services Tax (Third Amendment) Rules, 2017, effective from July 1, 2017, introduce several changes to the existing GST framework. Key amendments include updates to rules concerning tax terminology, refund processes for exports under bond or Letter of Undertaking, inspection and seizure procedures, and recovery mechanisms. The amendments also address procedural aspects of demands and recovery, including auction processes and attachment of property. Additionally, there are provisions for compounding of offences and updates to various GST forms. These changes aim to streamline GST operations within West Bengal under the 2017 Ordinance.
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