West Bengal Goods and Services Tax (Eighth Amendment) Rules, 2021

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....West Bengal Goods and Services Tax (Eighth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 24th day of September, 2021. 2. In the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), - (1) In rule 10A of the said rules, with effect from the date as may be notified, - (a) after the words "details of bank account", the words "which is in name of the registered person and obtained on Permanent Account Number of the registered person" shall be inserted; (b) the following proviso shall be inserted, namely:- "Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linke....

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....ely: - (a) her/his Aadhaar Enrolment ID slip; and (b) (i) Bank passbook with photograph; or (ii) Voter identity card issued by the Election Commission of India; or (iii) Passport; or (iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988): Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number."; (3) In rule 23 of the said rules, in sub-rule (1), with effect from the date as may be notified, after the words "on his own motion, may", the words, figures and letter, "subject to the provisions of rule 10B," shall be inserted; (4) In rule 45 of the said rules, in sub-rule (3), with eff....