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of <h1>West Bengal GST Rules Amended: Key Changes to Rules 3(4), 17(2), 40(1), 61, 87 & Registration Forms.</h1> The West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2017, effective immediately, amend the West Bengal GST Rules, 2017. Key changes include extending the period in rule 3(4) from sixty to ninety days, modifying rule 17(2) to incorporate recommendations from the Ministry of External Affairs, and updating rule 40(1) to specify a 30-day period for declaring input tax credit eligibility. Amendments to rules 61 and 87 address procedural specifics, while new provisions in FORM GST REG-01 and FORM GST REG-13 pertain to registration instructions for government departments and entities such as UN bodies and embassies. Changes in FORM GST TRAN-1 relate to tax duties and registration details.
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