https://www.taxtmi.com/circulars?id=70215 Delegation of powers under the West Bengal Goods and Services Tax Act, 2017 is amended to reallocate authority for scrutiny of returns, determination of tax under sections 73, 74 and 74A, and waiver-related powers under section 128A. A State Tax Officer may exercise powers under sections 73, 74 and 74A only where the tax payable does not exceed ten lakh rupees as determined under section 61. The amendments take effect from 1 November 2024 and supersede the earlier delegation order, subject to acts done before such supersession. en-us Thu, 27 Feb 2025 00:00:00 +0530 Sat, 13 Jun 2026 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70215 Delegation of powers under the West Bengal Goods and Services Tax Act, 2017 is amended to reallocate authority for scrutiny of returns, determination of tax under sections 73, 74 and 74A, and waiver-related powers under section 128A. A State Tax Officer may exercise powers under sections 73, 74 and 74A only where the tax payable does not exceed ten lakh rupees as determined under section 61. The amendments take effect from 1 November 2024 and supersede the earlier delegation order, subject to acts done before such supersession. Circulars GST - States Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70215