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of <h1>West Bengal GST Rules Amended: New Refund Formula, Unique ID Recognition, Updated Registration and Refund Procedures.</h1> The West Bengal Goods and Services Tax (Fourteenth Amendment) Rules, 2017, amends several provisions of the West Bengal GST Rules, 2017, effective immediately. Key changes include the recognition of the Unique Identity Number under the Central GST Act as valid under the West Bengal GST Act, restrictions on amending registration details retroactively, and a new formula for refunding input tax credit on zero-rated supplies. The amendment also updates procedures for claiming tax refunds, including electronic submissions and revised forms for registration and refund applications. These changes aim to streamline tax administration and compliance for businesses operating under the GST framework in West Bengal.
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