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of <h1>West Bengal Revokes 2017 GST Notification; Updates Reverse Charge Mechanism for Unregistered Suppliers Effective February 1, 2019.</h1> The Government of West Bengal has issued Notification No. 1/2019-State Tax (Rate), dated January 29, 2019, to rescind Notification No. 1132-F.T. dated June 28, 2017. This action is taken under the West Bengal Goods and Services Tax Act, 2017, following the Council's recommendations, to implement amendments regarding the reverse charge mechanism on supplies by unregistered persons. The rescission is effective from February 1, 2019, but does not affect actions taken or omitted before this date. The notification is issued by the Additional Secretary to the Government of West Bengal.
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