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        GST - States

        Seeks to rescind notification No. 1132-F.T. dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts - 175-F.T. - 1/2019-State Tax (Rate) - West Bengal SGST

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        Rescission of notification restores amended reverse charge mechanism for supplies by unregistered persons under GST. Rescission of Notification No. 1132-F.T. withdraws the prior rate instrument to align with amendments introducing the reverse charge mechanism for supplies by unregistered persons under the GST Acts. The rescission is prospective, takes effect from 1 February 2019, and preserves actions or omissions done before rescission.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Rescission of notification restores amended reverse charge mechanism for supplies by unregistered persons under GST.

                                Rescission of Notification No. 1132-F.T. withdraws the prior rate instrument to align with amendments introducing the reverse charge mechanism for supplies by unregistered persons under the GST Acts. The rescission is prospective, takes effect from 1 February 2019, and preserves actions or omissions done before rescission.


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