Seeks to cross-empower Central Tax officers for processing and grant of refund

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Full Text of the Document

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....n exercise of the powers conferred by sub-section (1) of section 6 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017) (hereafter in this notification referred to as "WBGST Act"), on the recommendations of the Council, the Governor is pleased hereby to specify that the officers appointed under the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this n....