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of <h1>West Bengal GST Rules Amended: Key Rule Omissions and Clarified Authority Responsibilities Under Third Amendment 2023.</h1> The West Bengal Goods and Services Tax (Third Amendment) Rules, 2023, effective from December 1, 2022, amend the West Bengal Goods and Services Tax Rules, 2017. Key changes include the omission of rules 122, 124, 125, 134, and 137. In rule 127, the term 'Duties' is replaced with 'Functions,' and the phrasing is altered to clarify the authority's responsibilities. Additionally, the definition of 'Authority' in the Explanation following rule 137 is updated. These amendments are issued under the authority of the Governor, following the Council's recommendations.
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