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<h1>West Bengal GST Amendment Rules 2023: Key Changes in Non-Filing, Tax Credit, Refunds, and Interest Calculations.</h1> The West Bengal Goods and Services Tax (Amendment) Rules, 2023, effective from October 1, 2022, introduce several changes to the existing GST rules. Key amendments include new clauses in rule 21 concerning the non-filing of returns, modifications in rules 36 and 37 regarding input tax credit, and changes in rules 38, 42, and 43 related to forms and procedures. Rule 86 addresses erroneous refunds, and a new rule 88B details interest calculations on delayed tax payments. Various forms and rules, such as GSTR-2 and GSTR-3, are omitted, and adjustments are made to refund claims and tax return processes.