https://www.taxtmi.com/notifications?id=145861 The West Bengal Goods and Services Tax (Amendment) Act, 2023 revises multiple provisions of the West Bengal Goods and Services Tax Act, 2017 relating to composition levy, input tax credit, registration, return filing, refund interest, assessment, appellate tribunal structure, penalties, compounding, and consent-based information sharing. It also inserts time limits for furnishing outward supply details, periodic returns, annual returns, and e-commerce statements, subject to notified exceptions, and introduces a new restriction on input tax credit for goods or services used for corporate social responsibility obligations. The Act further gives retrospective effect to specified entries in Schedule III from 1 July 2017. en-us Fri, 29 Sep 2023 00:00:00 +0530 Wed, 10 Jun 2026 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145861 The West Bengal Goods and Services Tax (Amendment) Act, 2023 revises multiple provisions of the West Bengal Goods and Services Tax Act, 2017 relating to composition levy, input tax credit, registration, return filing, refund interest, assessment, appellate tribunal structure, penalties, compounding, and consent-based information sharing. It also inserts time limits for furnishing outward supply details, periodic returns, annual returns, and e-commerce statements, subject to notified exceptions, and introduces a new restriction on input tax credit for goods or services used for corporate social responsibility obligations. The Act further gives retrospective effect to specified entries in Schedule III from 1 July 2017. Notifications GST - States Fri, 29 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145861