Seeks to notify different dates on which the different provisions of the WBGST (Second Amendment) Act, 2023 shall come into force - 168-F.T. - West Bengal SGST
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Commencement of Amendment Act: section one effective on notification; other specified sections deemed in force earlier. Notification designates commencement dates under the West Bengal Goods and Services Tax (Second Amendment) Act, 2023: section 1 is effective immediately upon notification of the Act, while sections 2, 3 and 4 are deemed to have come into force on the 1st day of October, 2023, pursuant to the power conferred by sub section (2) of section 1 of the Amendment Act.
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 Amendment Act: section one effective on notification; other specified sections deemed in force earlier.
Notification designates commencement dates under the West Bengal Goods and Services Tax (Second Amendment) Act, 2023: section 1 is effective immediately upon notification of the Act, while sections 2, 3 and 4 are deemed to have come into force on the 1st day of October, 2023, pursuant to the power conferred by sub section (2) of section 1 of the Amendment Act.
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