West Bengal Goods and Services Tax (Amendment) Act, 2026

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....EREAS it is expedient to amend the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Seventy-seventh Year of the Republic of India, by the Legislature of West Bengal, as follows:- Short title and commencement. 1. (1) This Act may be called the West Bengal Goods and Services Tax (Amendment) Act, 2026. (2) Save as otherwise provided, this section shall come into force with immediate effect, and the other provisions of this Act shall come into force on such date, with prospective or retrospective effect as required, as the State Government may, by notification in the Official Gazette, appoint and different dates may be a....

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...., collect and appropriate any tax, duty, toll, cess or fee, by whatever name called;'; (iii) after clause (116), the following clause shall be inserted, namely: - '(116A) "unique identification marking" means the unique identification marking referred to in clause (b) of sub-section (2) of section 148 A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;'; (2) in section 12, sub-section (4) shall be omitted; (3) in section 13, sub-section (4) shall be omitted; (4) in section 17, in sub-section (5), in clause (d),- (i) for the words "plant or machinery", the words "plant and machinery" shall be substituted and shall be deemed to have ....

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....ed by the recipient, where such recipient is a registered person; or (ii) incidence of tax on such supply has been passed on to any other person, in other cases."; (7) in section 38,- (i) in sub-section (1), for the words "an auto-generated statement", the words "a statement" shall be substituted; (ii) in sub-section (2),- (a) for the words "auto-generated statement under", the words "statement referred in" shall be substituted; (b) in clause (a), the word "and" shall be omitted; (c) in clause (b), after the words "by the recipient,", the word "including" shall be inserted; (d) after clause (b), the following clause shall be inserted, namely:- "(c) such other d....

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....es or ten per cent. of the tax payable on such goods, whichever is higher."; (12) after section 148, the following section shall be inserted, namely:- "Track and trace mechanism for certain goods. 148A. (1) The Government may, on the recommendations of the Council, by notification, specify,- (a) the goods; (b) persons or class of persons who are in possession or deal with such goods, to which the provisions of this section shall apply. (2) The Government may, in respect of the goods referred to in clause (a) of sub-section (1),- (a) provide a system for enabling affixation of unique identification marking and for electronic storage and access of information contained th....