Input Service Distributor credit rules and section 128A waiver procedure updated across West Bengal GST forms and compliance rules. The amendments update West Bengal GST rules by revising Input Service Distributor credit distribution, inserting a time limit for tax invoices in reverse charge cases, and extending multiple recovery and demand provisions to proceedings under section 74A. They also modify refund and appeal-related rules and forms, reduce pre-deposit limits in appeal forms, and prescribe a new electronic procedure under section 128A for waiver of interest or penalty, or both, through FORM GST SPL-01 to SPL-08.
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Provisions expressly mentioned in the judgment/order text.
Input Service Distributor credit rules and section 128A waiver procedure updated across West Bengal GST forms and compliance rules.
The amendments update West Bengal GST rules by revising Input Service Distributor credit distribution, inserting a time limit for tax invoices in reverse charge cases, and extending multiple recovery and demand provisions to proceedings under section 74A. They also modify refund and appeal-related rules and forms, reduce pre-deposit limits in appeal forms, and prescribe a new electronic procedure under section 128A for waiver of interest or penalty, or both, through FORM GST SPL-01 to SPL-08.
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