West Bengal Goods and Services Tax (Third Amendment) Rules, 2021. - 607-F.T.

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Fourth Schedule
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Section 002(14)
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Additional Duties
Baggage and Personal Importation by passengers and tourists
Donations and Gifts
Durable containers and freight on such containers from Port to ICDs
Education Cess
Effective rates of duties under various chapters
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Export Promotion - Advance Customs Clearance Permits:
Export Promotion - Advance Licences for deemed exports
Export Promotion - Advance Licencing Scheme/DEEC Scheme:
Export Promotion - Annual Advance Licences
Export Promotion - DEPB Scheme
Export Promotion - DFRC / DFIA Scheme
Export Promotion - Duty Credit Entitlement Certificate Scheme
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Export Promotion - Hi-tech Product
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Export Promotion - Replenishment Imprest Licences
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Imports by Specified / Privileged persons, U.N.O. and its Agencies
Imports for educational, training, research and testing purposes:
Imports for Oil exploration, Exhibitions,Seminars, Research etc.
IMPORTS FROM SPECIFIED COUNTRIES / AREAS
Imports of Goods for Specific use in Industrial Production
Miscellaneous Exemption Notifications
National Calamity Contingent Duty
Packaging Materials, Durable Containers, Packages and Spare Bags
Samples
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Sports Goods, Prizes, Medals and Trophies etc.
Vishesh Krishi and Gram Udyog Yojana
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Foreign Exchange Management Act
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MULTI-STATE CO-OPERATIVE SOCIETIES
PMLA
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Wealth Tax
Service Tax
Capital Goods Meant for Use in Export Goods
Captive Consumptions
Cess (including education cess)
Cottage & Village Industry Products
Effective Rate of Duty
Exhibitions and Trade Fairs
Export / EOUs / STP & EHTP
Export Promotion Scheme
Gas and Oil Authorities / Companies
Goods for Specific Use or Purposes
Goods of Special Importance (GSI)
Goods Produced in Specific Areas
Job Work
Miscellaneous Exemptions
NCCD
Produced in Govt. Factories, Mines, Mints, Prisons, Defence
Repair, Reconditioning and Re-engineering
Set-off of Duty
Ship, Ship Soteres and Ship Breaking
Small Scale Exemption
Solar and Other Natural Energy, Chulhas and Nuclear Fuel
Special Excise Duty (SED)
Surcharge and Special Additional Duties
Technical, Educational and Research Institutions
Textile and Textile Articles
Tobacco and Tobacco Substitutes (like pan masala, biris)
Central Excise (Non Tariff)
Central Sales Tax
Delhi VAT

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<h1>West Bengal GST Amendment 2021: Key Changes to Rule 36 and Rule 59 for Input Tax Credit and Invoice Filing.</h1> The West Bengal Goods and Services Tax (Third Amendment) Rules, 2021, effective from May 1, 2021, amends the West Bengal Goods and Services Tax Rules, 2017. The amendments include a provision in sub-rule (4) of rule 36, allowing cumulative input tax credit adjustments for April and May 2021 in the GSTR-3B return for May. Additionally, sub-rule (2) of rule 59 permits registered persons to furnish details for April 2021 using the Invoice Furnishing Facility (IFF) from May 1 to May 28, 2021. These changes were enacted by the Governor of West Bengal on the Council's recommendations.

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