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of <h1>West Bengal GST Rules Amended: Updates to Rule 117 and Rule 138 on Stock Details and E-Way Bills Explained.</h1> The West Bengal Goods and Services Tax (Second Amendment) Rules, 2018, amends the West Bengal Goods and Services Tax Rules, 2017. Key changes include updates to Rule 117 regarding the submission of stock details via FORM GST TRAN 2 by March 31, 2018, or as extended. Rule 138 is revised to require registered persons to furnish information and generate e-way bills for goods movement exceeding fifty thousand rupees. The rules outline procedures for e-way bill generation, validity, and exceptions, including specific provisions for handicraft goods and transport by non-motorized conveyance. Amendments also cover document requirements, verification, and detention procedures.
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