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of <h1>West Bengal GST Second Amendment 2023 updates FORM GSTR-9 reporting period; aligns with Central Notification No. 22/2022.</h1> The West Bengal Goods and Services Tax (Second Amendment) Rules, 2023, issued by the Government of West Bengal, amends the West Bengal Goods and Services Tax Rules, 2017. Effective from November 15, 2022, the amendment modifies instructions in FORM GSTR-9. Specifically, it updates the reporting period from 'April, 2022 to September, 2022' to 'April, 2022 to October, 2022 filed up to 30th November, 2022' in various sections of the form. This change aligns with the corresponding Central Notification No. 22/2022-Central Tax.
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