https://www.taxtmi.com/notifications?id=123012 Amendment inserts a reverse charge entry for raw cotton (tariff heading 5201), designating agriculturists as suppliers and any registered person as the recipient liable to pay tax, thereby shifting tax payment responsibility to the registered recipient under the West Bengal GST reverse charge framework and creating an immediate compliance obligation upon notification. en-us Tue, 14 Nov 2017 00:00:00 +0530 Fri, 15 Dec 2017 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123012 Amendment inserts a reverse charge entry for raw cotton (tariff heading 5201), designating agriculturists as suppliers and any registered person as the recipient liable to pay tax, thereby shifting tax payment responsibility to the registered recipient under the West Bengal GST reverse charge framework and creating an immediate compliance obligation upon notification. Notifications GST - States Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123012