https://www.taxtmi.com/notifications?id=145854 The amendment revises the West Bengal Goods and Services Tax Act, 2017 by changing key definitions, omitting certain provisions, and aligning specified references with the Integrated Goods and Services Tax Act, 2017. It substitutes the credit note proviso, modifies return and statement provisions, and tightens appeal pre-deposit rules for orders demanding penalty without tax. It also inserts a track-and-trace mechanism for specified goods, creates a related penalty, and treats certain warehoused supplies in Special Economic Zones and Free Trade Warehousing Zones as covered by Schedule III, with no refund of tax already collected. en-us Fri, 27 Mar 2026 00:00:00 +0530 Thu, 11 Jun 2026 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145854 The amendment revises the West Bengal Goods and Services Tax Act, 2017 by changing key definitions, omitting certain provisions, and aligning specified references with the Integrated Goods and Services Tax Act, 2017. It substitutes the credit note proviso, modifies return and statement provisions, and tightens appeal pre-deposit rules for orders demanding penalty without tax. It also inserts a track-and-trace mechanism for specified goods, creates a related penalty, and treats certain warehoused supplies in Special Economic Zones and Free Trade Warehousing Zones as covered by Schedule III, with no refund of tax already collected. Notifications GST - States Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145854