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of <h1>West Bengal enforces GST rules 10, 11, 12, and 26 via Notification 42/2019, effective September 24, 2019.</h1> The Government of West Bengal, through the Finance Department, has issued Notification No. 42/2019-State Tax, invoking section 164 of the West Bengal Goods and Services Tax Act, 2017. This notification announces the enforcement of rules 10, 11, 12, and 26 of the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2019. These provisions officially came into effect on September 24, 2019, as per the notification published in the Kolkata Gazette on June 28, 2019. The notification is authorized by the Governor and communicated by the Additional Secretary to the Government of West Bengal.
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