GST amendment updates registration, invoicing, penalties and force majeure time extensions under the West Bengal tax framework Amendments are made to the West Bengal Goods and Services Tax Act, 2017 to update territorial references, expand certain provisions to services, revise registration, invoicing, return and tax deduction procedures, and strengthen penalty and prosecution provisions. A new power enables the Government, on Council recommendation, to extend statutory or prescribed time limits where compliance is prevented by force majeure, with retrospective effect permitted from a date not earlier than the commencement of the Act. The time limit for keeping records is extended from three years to five years, and Schedule II is amended retrospectively to omit the words 'whether or not for a consideration' from paragraph 4.