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        GST - States

        Seeks to notify different dates on which the different provisions of the WBGST (Amendment) Act, 2026 shall come into force. - 602-F.T. - West Bengal SGST

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        Staggered commencement of West Bengal GST Amendment Act notifies immediate and deemed effective dates for specified provisions. Brings into force the West Bengal Goods and Services Tax (Amendment) Act, 2026 in stages under section 1(2). Section 1 takes effect immediately on notification of the Act, while the specified provisions of section 2 and section 4 are deemed to have come into force on 1 October 2025.
                          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.

                                Staggered commencement of West Bengal GST Amendment Act notifies immediate and deemed effective dates for specified provisions.

                                Brings into force the West Bengal Goods and Services Tax (Amendment) Act, 2026 in stages under section 1(2). Section 1 takes effect immediately on notification of the Act, while the specified provisions of section 2 and section 4 are deemed to have come into force on 1 October 2025.


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