West Bengal Goods and Services Tax (Amendment) Act, 2023.

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....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 appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. Amendment of West Ben. Act XXVIII of 2017. 2. In the West Bengal Goods and Services Tax Act, 2017,- (1) in section 10,- (a) in sub-section (2), in clause (d), the words "goods or" shall be omitted; (b) in sub-section (2A), in clause (c), the words "goods or" shall be omitted; (2) in section 16, in sub-section (2),- (a) in the second proviso, for the words "added to his output tax liability, along with interest thereon", the words and figures "paid by him along with interest payable under section 50" shall be substituted; (b) in the third proviso, after the words "made by him", the words "to the supplier" shall be inserted; ....

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....d of three years from the due date of furnishing the said details."; (7) in section 39, after sub-section (10), the following sub-section shall be inserted:- "(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return." (8) section 44 shall be renumbered as sub-section (1) thereof, and after sub-section (1) as so renumbered, the following sub-section shall be inserted:- "(2) A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return: Provided that the Government may, on the recommendations of the Council, ....

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....shall continue."; (13) for section 109, the following section shall be substituted:- "Constitution of Appellate Tribunal and Benches thereof. 09. Subject to the provisions of this chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act, 2017 (12 of 2017) shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act."; (14) section 110 shall be omitted; (15) section 114 shall be omitted; (16) in section 117,- (a) in sub-section (1), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted; (b) in sub-section (5),- (i) in clause (a), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted; (ii) in clause (b), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted; (17) in section 118, in sub-section (1), in clause (a), for the words "National Bench or Regional Benches", the words "Principal Bench" shall be substituted; (18) in section 119,- ....

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.... 132;"; (iv) clause (e) shall be omitted; (b) in sub-section (2), for the words "ten thousand rupees or fifty per cent. of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is higher", the words "twenty-five per cent. of the tax involved and the maximum amount not being more than one hundred per cent. of the tax involved" shall be substituted; (22) after section 158, the following section shall be inserted:- "Consent based sharing of information furnished by taxable person 158A. (1) Notwithstanding anything contained in sections 133, 152 and 158, the following details furnished by a registered person may, subject to the provisions of sub-section (2), and on the recommendations of the Council, be shared by the common portal with such other systems as may be notified by the Government, in such manner and subject to such conditions as may be prescribed, namely:- (a) particulars furnished in the application for registration under section 25 or in the return filed under section 39 or under section 44; (b) the parti....