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of <h1>West Bengal Updates Notification on ITC Refund Rules for Inverted Tax Structure, Effective Retroactively from July 18, 2022.</h1> The West Bengal Finance Department issued a notification amending a previous notification (No. 1129-F.T. dated 28.06.2017) concerning the non-refund of Input Tax Credit (ITC) accumulated due to an inverted tax structure under the West Bengal Goods and Services Tax Act, 2017. The amendments involve changes to the serial numbers in the notification's provisions, specifically renumbering and adding new entries for various oils and coal products. These changes are effective retroactively from July 18, 2022. The amendments align with the corresponding Central Notification No. 09/2022-Central Tax (Rate).
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