TaxTMI 
TaxTMI 
West Bengal Taxation Laws (Amendment) Act, 2022
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.... Act XXVIII of 2017.), for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Seventy-third 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 Taxation Laws (Amendment) Act, 2022. (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 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 VI of 1979. 2. In the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979,- (1) after section 4, the following section shall be inserted :- "Tax deduction at source 4A. (1) Notwithstanding anything to the contrary contained in this. Act, the Government may mandate....
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....ons of section 18. Explanation .- For the purpose of this section "supplier" means a taxable person as defined under the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), or a dealer as defined under the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994) or the West Bengal Value Added Tax Act. 2003 (West Ben. Act XXXVII of 2003) or the Central Sales Tax Act, 1956 (74 of 1956), whether or not liable to pay tax under the aforesaid Acts. and who is liable to pay tax under section 3 of the Act." (2) in sub-section (3) of section 6, for the words "a penalty not exceeding rupees ten for each English calendar month of delay", the words, figure and brackets "a penalty not exceeding the amount of late fees payable under sub-section (2) that would have been payable had the return been filed on the date of imposition of penalty under this sub-section" shall be substituted. (3) in sub-section (2) of section 6C, for the words "before renewal of any license", the words "before renewal of any license or any certificate or any permit or any document of like nature" shall be substituted. (4) in section 18, after the proviso, t....
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....and in such manner as may be prescribed, be communicated to the recipient of the said supplies" shall be substituted; (iii) the first proviso shall be omitted; (iv) in the second proviso, for the words "Provided further that", the words "Provided that" shall be substituted; (v) in the third proviso, for the words "Provided also that", the words "Provided further that" shall be substituted; (b) sub-section (2) shall be omitted; (c) in sub-section (3),- (i) the words and figures "and which have remained unmatched under section 42 or section 43" shall be omitted: (ii) in the first proviso. for the words and figures "furnishing of the return under section 39 for the month of September", the words "the thirtieth day of November" shall be substituted; (d) after sub-section (3), the following sub-section shall be inserted :--- "(4) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him: Provided that the Government may, on the recomm....
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.... (vi) by such other class of persons as may be prescribed."; (6) in section 39 .- (a) in sub-section (5). for the word "twenty". the word "thirteen" shall be substituted: (b) in sub-section (7). for the first proviso, the following proviso shall be substituted :- "Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, in such form and manner. and within such time, as may be prescribed,- (a) an amount equal to the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month; or (b) in lieu of the amount referred to in clause (a), an amount determined in such manner and subject to such conditions and restrictions as may be prescribed."; (c) in sub-section (9),- (i) for the words and figures "Subject to the provisions of sections 37 and 38, if", the word "Where" shall be substituted; (ii) in the proviso, for the words "the due date for furnishing of return for the month of September or second quarter", the words "the thirtieth da....
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....ter the words "subject to such conditions", the words "and restrictions" shall be inserted; (c) after sub-section (11), the following sub-section shall be inserted :- "(12) Notwithstanding anything contained in this Act, the Government may. on the recommendations of the Council, subject to such conditions and restrictions. specify such maximum proportion of output tax liability under this Act or under the Integrated Goods and Services Tax Act, 2017 which may be discharged through the electronic credit ledger by a registered person or a class of registered persons, as may be prescribed."; (14) in section 50, for sub-section (3), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017 :- "(3) Where the input tax credit has been wrongly availed and utilized, the registered person shall pay interest on such input tax credit wrongly availed and utilized, at such rate not exceeding twenty-four per cent. as may be notified by the Government, on the recommendations of the Council, and the interest shall be calculated, in such manner as may be prescribed."; (15) in sec....
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....-F.T., dated the 29th June, 2017, issued by the Governor on the recommendations of the Council, under sub- sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the West Bengal Goods and Services Tax Act, 2017, shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the Second Schedule. on and from the date specified in column (3) of that Schedule. (2) For the purposes of sub-section (1), the State Government shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the State Government had the power to amend the said notification undersub- sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the West Bengal Goods and Services Tax Act. 2017. retrospectively. at all material times. Retrospective exemption from, or levy or collection of, State tax in certain cases. 7. (1) Notwithstanding anything contained in the notification of the Finance Department, Government of West Bengal bearing number 1125-F.T., dated 28.06.2017 issued by the Governor, on the recommendations o....