Seeks to notify amendment carried out in sub-sections (1), (2), (3), (4), (5), (6), (7), (8), (9) and (12) of section 2 of the West Bengal Goods and Services Tax (Amendment) Act, 2021 (West Ben. Act III of 2021) regarding amendments of section 2, section 10, section 16, section 29, section 30, section 31, section 51, section 122, section 132, and section 172 of the WBGST Act, 2017 - 291-F.T. - West Bengal SGST
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Commencement of amendments: certain subsections of the West Bengal GST Amendment Act deemed effective on specified earlier dates. Notification declares Section 1 of the West Bengal GST (Amendment) Act, 2021 in force immediately, appoints 30 June 2020 as the deemed commencement date for sub-section (1) and sub-section (12) of section 2, and appoints 1 January 2021 as the deemed commencement date for sub-sections (2) to (9) of section 2; those subsections amend sections 2, 10, 16, 29, 30, 31, 51, 122, 132 and 172 of the West Bengal GST Act, 2017.
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Commencement of amendments: certain subsections of the West Bengal GST Amendment Act deemed effective on specified earlier dates.
Notification declares Section 1 of the West Bengal GST (Amendment) Act, 2021 in force immediately, appoints 30 June 2020 as the deemed commencement date for sub-section (1) and sub-section (12) of section 2, and appoints 1 January 2021 as the deemed commencement date for sub-sections (2) to (9) of section 2; those subsections amend sections 2, 10, 16, 29, 30, 31, 51, 122, 132 and 172 of the West Bengal GST Act, 2017.
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