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of <h1>West Bengal GST Amendment Act 2023: Sections 1 Now Effective, Sections 2-4 Retroactive from October 1, 2023.</h1> The Government of West Bengal has issued a notification under the West Bengal Goods and Services Tax (Second Amendment) Act, 2023. The notification states that section 1 of the Act is effective immediately upon the notification's release. Additionally, the provisions of sections 2, 3, and 4 are deemed to have come into force on October 1, 2023. This notification is authorized by the Governor and communicated by the OSD & Ex-Officio Secretary to the Government of West Bengal.
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