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    <title>West Bengal Goods and Services Tax (Eighth Amendment) Rules, 2018</title>
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    <description>The amendment adds a proviso to rule 22(4) mandating dropping of registration cancellation proceedings where a taxpayer furnishes all pending returns and pays tax, interest and late fees, and substitutes FORM GST-REG-20. It permits input tax credit under rule 36(2) where specified key particulars are present even if some invoice particulars are missing. It revises definitions for Adjusted Total Turnover, refines refund eligibility under rule 96, mandates carriage of the importer&#039;s bill of entry in FORM GST EWB-01, and substitutes/formulates FORM GST ITC-04, FORM GSTR-9 and FORM GSTR-9A.</description>
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    <pubDate>Thu, 13 Sep 2018 00:00:00 +0530</pubDate>
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      <description>The amendment adds a proviso to rule 22(4) mandating dropping of registration cancellation proceedings where a taxpayer furnishes all pending returns and pays tax, interest and late fees, and substitutes FORM GST-REG-20. It permits input tax credit under rule 36(2) where specified key particulars are present even if some invoice particulars are missing. It revises definitions for Adjusted Total Turnover, refines refund eligibility under rule 96, mandates carriage of the importer&#039;s bill of entry in FORM GST EWB-01, and substitutes/formulates FORM GST ITC-04, FORM GSTR-9 and FORM GSTR-9A.</description>
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