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<h1>West Bengal Extends Suspension of Reverse Charge Mechanism to September 30, 2018, u/s 11(1) of GST Act.</h1> The Government of West Bengal has amended Notification No. 1132-F.T. dated June 28, 2017, concerning the suspension of the Reverse Charge Mechanism (RCM) under section 9(4) of the West Bengal Goods and Services Tax Act, 2017. The amendment extends the suspension period from June 30, 2018, to September 30, 2018. This change is made under the authority of section 11(1) of the Act and is based on the Council's recommendations, effective retroactively from June 29, 2018.