TaxTMI 
TaxTMI 
The West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2017.
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.... Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette....
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....es shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Ordinance."; (iii) in rule 44, for sub-rule (2), the following sub-rule shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:- "(2) The amount, as specified in sub-rule (1) s....
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....destination:"; (v) in rule 61, for sub-rule (5), the following sub-rules shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:- "(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return ....
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....nd discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person."; (vi) in rule 83, in sub-rule (3), in the second proviso, for the word "sub-section", the word "sub-rule" shall be deemed to h....