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of <h1>West Bengal GST Rules Amended: New Tax Payment, Invoicing Options, and Updated GSTR Forms Introduced.</h1> The West Bengal Goods and Services Tax (Ninth Amendment) Rules, 2017, effective immediately, amend the West Bengal GST Rules, 2017. Key changes include: allowing provisional registrants to opt for tax payment under section 10 from the month following their intimation filing, with specific forms required; introducing an 'invoice-cum-bill of supply' for mixed supplies to unregistered persons; modifying terms in rule 54 for service supply invoices; and updating forms GSTR-1, GSTR-1A, and GSTR-4 with new tables and instructions. These amendments aim to streamline tax processes and reporting requirements under the GST framework.
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