Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>West Bengal amends GST refund restrictions for construction projects u/s 54(3), effective October 20, 2023.</h1> The Government of West Bengal has issued a notification amending Notification No. 1139-F.T. dated June 28, 2017, concerning the restriction of refunds under section 54(3) of the West Bengal Goods and Services Tax Act, 2017. The amendment specifies that the restriction applies to the construction of complexes or buildings intended for sale, where the service charge includes the value of land, unless the full payment is received after the completion certificate is issued or after first occupation. This amendment is effective from October 20, 2023.