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of <h1>West Bengal Amends GST Notification to Include Special Procedure, Effective January 2024, Retroactive to July 2023.</h1> The Government of West Bengal has issued an amendment to Notification No. 1487-F.T., dated August 24, 2023, under the West Bengal Goods and Services Tax Act, 2017. This amendment, effective from January 1, 2024, retroactively applies from July 31, 2023. The amendment involves inserting specific wording regarding a special procedure to be followed. This change aligns with the recommendations of the Council and corresponds to Central Notification No. 47/2023-Central Tax. The notification was authorized by the Governor and issued by the Finance Department's Secretary.
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