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    <title>West Bengal Goods and Services Tax (Amendment) Rules, 2023</title>
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    <description>Amendments revise registration compliance by deeming non filing for six continuous months (monthly filers) or two tax periods (quarterly filers) as specified, remove references to the recipient return and omit several rules and forms, and reform input tax credit administration by requiring payment of an amount equal to credit availed (plus interest) where supplier payment is not made within the prescribed period, with entitlement to re avail credit on subsequent supplier payment; interest computation and procedures for re crediting erroneous refunds to the electronic credit ledger are also specified.</description>
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