https://www.taxtmi.com/notifications?id=145910 West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2023 revise the registration, compliance, refund, appeal and recovery framework under the West Bengal GST Rules, 2017. The amendments introduce Aadhaar authentication-linked registration processing, biometric and physical verification in risk-based cases, a shorter timeline for furnishing bank account details, suspension of registration for specified discrepancies or non-compliance, revised revocation and appeal procedures, updated recovery intimation mechanisms, and modified compounding norms. The rules also add a consent-based information sharing mechanism and amend multiple GST forms and return disclosures. en-us Fri, 17 Nov 2023 00:00:00 +0530 Tue, 09 Jun 2026 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145910 West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2023 revise the registration, compliance, refund, appeal and recovery framework under the West Bengal GST Rules, 2017. The amendments introduce Aadhaar authentication-linked registration processing, biometric and physical verification in risk-based cases, a shorter timeline for furnishing bank account details, suspension of registration for specified discrepancies or non-compliance, revised revocation and appeal procedures, updated recovery intimation mechanisms, and modified compounding norms. The rules also add a consent-based information sharing mechanism and amend multiple GST forms and return disclosures. Notifications GST - States Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145910