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of <h1>West Bengal GST Sixth Amendment Rules 2023: Key Changes in Corporate Guarantees, Registration, and Forms Effective October 26.</h1> The West Bengal Goods and Services Tax (Sixth Amendment) Rules, 2023, effective from October 26, 2023, introduce several changes to the existing GST rules. Key amendments include the valuation of services for corporate guarantees provided to related persons, changes in the issuance of orders and intimations by officers, and updates to various GST forms. Specifically, FORM GST REG-01 now includes 'One Person Company,' and FORM GST REG-08 outlines procedures for registration cancellation. FORM GSTR-8 and FORM GST PCT-01 have been revised, detailing interest, late fees, and enrollment criteria for tax professionals. Additionally, FORM GST DRC-22 now includes a provision for the cessation of orders.
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