Seeks to notify different dates on which the provisions of section 2 of the WBGST(Amendment) Act, 2023 shall come into force - 1876-F.T. - West Bengal SGST
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Commencement of GST amendment: key subsections specified as deemed to have come into force on appointed dates. Executive notification under section 1(2) of the West Bengal GST (Amendment) Act, 2023 declares section 1 in immediate effect and appoints commencement dates for portions of section 2: subsections (1)-(22) (excluding subsection (4) and (13)-(18)) are deemed to have come into force from an appointed date, while subsections (13)-(18) are deemed to have come into force from an earlier appointed date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commencement of GST amendment: key subsections specified as deemed to have come into force on appointed dates.
Executive notification under section 1(2) of the West Bengal GST (Amendment) Act, 2023 declares section 1 in immediate effect and appoints commencement dates for portions of section 2: subsections (1)-(22) (excluding subsection (4) and (13)-(18)) are deemed to have come into force from an appointed date, while subsections (13)-(18) are deemed to have come into force from an earlier appointed date.
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