West Bengal Goods and Services Tax (Third Amendment) Rules, 2020.

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....therwise provided in these rules, they shall come into force on the 23rd March, 2020. 2. In the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, after sub-rule (4), the following sub-rule shall be inserted, namely:- "(4A) The applicant shall, while submitting an application under sub-rule (4), with effect from 01.04.2020, undergo authentication of Aadhaar number for grant of registration.". 3. In the said rules, in rule 9, in sub-rule (1), with effect from 01.04.2020, the following proviso shall be inserted, namely:- "Provided that where a person, other than those notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-ru....

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....nd upto five years from the date of the invoice for such goods : Provided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause, input tax in respect of such capital goods denoted as 'A' shall be credited to the electronic credit ledger subject to the condition that the ineligible credit attributable to the period during which such capital goods were covered by clause (a), denoted as 'Tie', shall be calculated at the rate of five percentage points for every quarter or part thereof and added to the output tax liability of the tax period in which such credit is claimed : Provided further that the amount 'Tie' shall be computed separately for input tax credit of Central tax, State tax, Unio....

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....ection 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the financial year 2018-2019, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.". 7. In the said rules, in rule 86, after sub-rule (4), the following sub-rule shall be inserted, namely:- "(4A) Where a registered person has claimed refund of any amount paid as tax wrongly paid or paid in excess for which debit has been made from the electronic credit ledger, the said amount, if found admissible, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03.". 8. In the said rules, in rule 8....

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....ng the said amount as Input Tax Credit in electronic credit ledger."; (b) in sub-rule (4), after the words, brackets and figure"amount refundable under sub-rule (1)", the words, brackets, figure and letter "or sub-rule (1A)", shall be inserted; (c) in sub-rule (5), after the words, brackets and figure "amount refundable under sub-rule (1)", the words, figures and letter "or sub-rule (1A)", shall be inserted. 10. In the said rules, in rule 96, in sub-rule (10), in clause (b) with effect from the 23rd October, 2017, the following Explanation shall be inserted, namely,- "Explanation.- For the purpose of this sub-rule, the benefit of the notifications mentioned therein shall not be considered to have been availed only where the registered ....