Goods and services tax amendment tightens credit note rules, appeal pre-deposit requirements, and track-and-trace compliance. The amendment revises the West Bengal Goods and Services Tax Act, 2017 by changing key definitions, omitting certain provisions, and aligning specified references with the Integrated Goods and Services Tax Act, 2017. It substitutes the credit note proviso, modifies return and statement provisions, and tightens appeal pre-deposit rules for orders demanding penalty without tax. It also inserts a track-and-trace mechanism for specified goods, creates a related penalty, and treats certain warehoused supplies in Special Economic Zones and Free Trade Warehousing Zones as covered by Schedule III, with no refund of tax already collected.
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Goods and services tax amendment tightens credit note rules, appeal pre-deposit requirements, and track-and-trace compliance.
The amendment revises the West Bengal Goods and Services Tax Act, 2017 by changing key definitions, omitting certain provisions, and aligning specified references with the Integrated Goods and Services Tax Act, 2017. It substitutes the credit note proviso, modifies return and statement provisions, and tightens appeal pre-deposit rules for orders demanding penalty without tax. It also inserts a track-and-trace mechanism for specified goods, creates a related penalty, and treats certain warehoused supplies in Special Economic Zones and Free Trade Warehousing Zones as covered by Schedule III, with no refund of tax already collected.
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