https://www.taxtmi.com/notifications?id=145858 Amendments to the West Bengal Goods and Services Tax Act, 2017 revise definitions, input tax credit rules, refund restrictions, return filing obligations, adjudication limits, and appeal procedures. A new section 74A governs tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised for Financial Year 2024-25 onwards, while sections 73 and 74 are confined to periods up to Financial Year 2023-24. The Act also introduces a waiver mechanism for specified demands for earlier tax periods, expands the scope of Input Service Distributor provisions, and adds new entries to Schedule III for co-insurance and reinsurance-related transactions. en-us Fri, 10 Jan 2025 00:00:00 +0530 Thu, 11 Jun 2026 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145858 Amendments to the West Bengal Goods and Services Tax Act, 2017 revise definitions, input tax credit rules, refund restrictions, return filing obligations, adjudication limits, and appeal procedures. A new section 74A governs tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised for Financial Year 2024-25 onwards, while sections 73 and 74 are confined to periods up to Financial Year 2023-24. The Act also introduces a waiver mechanism for specified demands for earlier tax periods, expands the scope of Input Service Distributor provisions, and adds new entries to Schedule III for co-insurance and reinsurance-related transactions. Notifications GST - States Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145858