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    <title>West Bengal Taxation Laws (Amendment) Act, 2018</title>
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    <description>The West Bengal Taxation Laws (Amendment) Act, 2018 expands the settlement scheme under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 to cover arrear tax, penalty, late fee and interest disputes, broadens eligibility for pending cases, revises instalment and waiver provisions, and extends references to appeal, revision and review. It also makes extensive amendments to the West Bengal Goods and Services Tax Act, 2017 relating to definitions, supply, registration, return filing, input tax credit, reverse charge, refunds, detention periods, appellate pre-deposits and Schedule III exclusions.</description>
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