West Bengal Goods and Services Tax (Amendment) Act, 2021.

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....t 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-second 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, 2021. (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 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 referenc....

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....ified in clause (a)."; (6) in section 31, in sub-section (2), for the proviso, the following proviso shall be substituted, namely:- "Provided that the Government may, on the recommendations of the Council, by notification,- (a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed; (b) subject to the condition mentioned therein, specify the categories of services in respect of which- (i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or (ii) tax invoice may not be issued."; (7) in section 51,- (a) for sub-section (3), the followi....

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....ub-section (2), after the words "appointed day", the words "within such time and" shall be inserted and shall be deemed to have been inserted; (c) in sub-section (3), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted; (d) in sub-section (5), for the words "existing law", the words "existing law, within such time and in such manner as may be prescribed" shall be substituted and shall be deemed to have been substituted; (e) in sub-section (6), for the words "goods held in stock on the appointed day subject to", ....