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of <h1>West Bengal GST Rules Updated: New Input Tax Credit Calculations and Form Changes for Real Estate Projects Effective April 2019.</h1> The West Bengal Goods and Services Tax (Second Amendment) Rules, 2019, effective from April 1, 2019, introduce several changes to the West Bengal GST Rules, 2017. Key amendments include clarifications on the calculation of input tax credit for construction projects, particularly regarding the value of assets and supply of services. New rules specify the order of utilization for input tax credit and update forms related to assessment and demand notices, including GST ASMT and GST DRC forms. These changes aim to streamline tax procedures and clarify tax liabilities for ongoing and new real estate projects.
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