The West Bengal Goods and Services Tax (Amendment) Rules, 2017.

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...., 2017 (West Ben. Ord. No. II of 2017), the Governor is pleased hereby to make the following rules to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the West Bengal Goods and Services Tax (Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 22ndday of June, 2017. 2. In the West Bengal Goods and Servic....

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....er; or (c) violates the provisions of section 171 of the Ordinance or the rules made thereunder."; (f) in rule 24,- (i) in sub-rule (1), the second proviso shall be omitted; (ii) after sub-rule (3), the following sub-rule shall be inserted, namely:- "(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days f....

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....Form GST CMP-04, in the table, for serial number 5 and the entries related thereto, the following shall be substituted, namely:- "5. Category of Registered Person (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for compositi....