AI Drafter 
TaxTMI 
TaxTMI 
West Bengal Goods and Services Tax (Amendment) Rules, 2025.
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..... In the said rules, with effect from a date to be notified, in rule 39, - (i) for sub-rule (1), the following sub-rule shall be substituted, namely :- "(1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely: -- (a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules; (b) the amount of the credit distributed shall not exceed the amount of credit available for distribution; (c) the credit of tax paid on input services attributable to a recipient of credit shall be distributed only to that recipient; (d) the credit of tax paid on input services attributable to more than one recipient of credit shall be distributed amongst such recipients to whom the input service is attributable and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all such recipients to whom su....
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....ii) in respect of a recipient located in a State or Union territory other than that of the Input Service Distributor, be distributed as integrated tax and the amount to be so distributed shall be equal to the aggregate of the amount of input tax credit of central tax and State tax or Union territory tax that qualifies for distribution to such recipient as referred to in clause (d) and (e); (k) the Input Service Distributor shall issue an Input Service Distributor invoice, as provided in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued only for distribution of input tax credit; (l) the Input Service Distributor shall issue an Input Service Distributor credit note, as provided in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason; (m) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (j) and the amount attributable to any recipient shall be calculated in the manner provided in clause (f....
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.... of such turnover of all the recipients are available, previous to the month during which credit is to be distributed; (ii) the expression "recipient of credit" means the supplier of goods or services or both having the same Permanent Account Number as that of the Input Service Distributor; (iii) the term "turnover", in relation to any registered person engaged in the supply of taxable goods as well as goods not taxable under this Act, means the value of turnover, reduced by the amount of any duty or tax levied under entries 84 and 92A of List I of the Seventh Schedule to the Constitution and entries 51 and 54 of List II of the said Schedule.". 4. In the said rules, in rule 46, with effect from 1st day of November, 2024,- (a) after clause (s), the second proviso shall be omitted; (b) in the third proviso, for the words "Provided also that in the case of", the words "Provided further that in the case of" shall be substituted; 5. In the said rules, after rule 47, the following rule shall be inserted with effect from the 1st day of November, 2024, namely :- "47A. Time limit for issuing tax invoice in cases where recipient is required ....
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....he said rules, in rule 96B, in sub-rule (1), for the words and figures "section 73 or 74" the words, figures and letters "section 73 or section 74 or section 74A" shall be substituted with effect from the 1st day of November, 2024. 13. In the said rules, in rule 121, for the words and figures "proceedings under section 73 or, as the case may be, section 74", the words, figures and letter "proceedings under section 73 or section 74 or section 74A, as the case may be," shall be substituted with effect from 1st day of November, 2024. 14. In the said rules, in rule 142 with effect from the 1st day of November, 2024,- (a) in sub-rule (1), -- (i) in clause (a), after the words and figures "or section 74", the words, figures and letter "or section 74A" shall be inserted; (ii) in clause (b), after the words and figures "of section 74", the words, brackets, figures and letter "or sub-section (3) of section 74A" shall be inserted; (b) in sub-rule(1A), after the words and figures "of section 74", the words, brackets, figures and letter "or sub-section (1) of section 74A" shall be inserted; (c) in sub-rule (2), for the words, brackets and....
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....ls of the payments made in FORM GST DRC-03 towards the tax demanded. (2) Any person who is eligible for waiver of interest, or penalty, or both, in respect of orders mentioned in clauses (b) and (c) of sub-section (1) of section 128A, may file an application electronically in FORM GST SPL-02 on the common portal, providing the details of the said order, along with the details of the payments made towards the tax demanded: Provided that the payment towards such tax demanded shall be made only by crediting the amount in the electronic liability register against the debit entry created by the said order: Provided further that if the payment towards such tax demanded has been made through FORM GST DRC-03, an application in FORM GST DRC-03A, as prescribed in sub-rule (2B) of rule 142, shall be filed by the said person for credit of the said amount in the Electronic Liability Register against the debit entry created for the said demand, before filing the application in FORM GST SPL-02. (3) Where the notice or statement or order mentioned in sub-section (1) of section 128A includes demand of tax, partially on account of erroneous refund and partially fo....
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....tion along with the application under sub-rule (1) or sub-rule (2), and shall upload the copy of the order for withdrawal of the said appeal or writ petition on the common portal, within one month of the issuance of the said order for withdrawal by the concerned authority. (8) Where the proper officer is of the view that the application made in FORM GST SPL-01 or FORM GST SPL- 02 is liable to be rejected as not being eligible for waiver of interest, or penalty, or both, as per section 128A, he shall issue a notice on the common portal to the applicant in FORM GST SPL-03 within three months from the date of receipt of the said application and shall also give the applicant an opportunity of being heard. (9) On receiving the notice under sub-rule (8), the applicant may file a reply to the said notice on the common portal in FORM GST SPL-04, within a period of one month from the date of receipt of the said notice. (10) If the proper officer is satisfied that the applicant is eligible for waiver of interest and penalty as per section 128A, he shall issue an order in FORM GST SPL-05 on the common portal accepting the said application and concluding the proceedi....
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....tion (1) of section 107, the original appeal, if any filed by the applicant against the order mentioned in clause (b) or clause (c) of sub-section (1) of section 128A, and withdrawn for filing the application in FORM GST SPL-02 in accordance with sub-section (3) of section 128A, shall be restored. (b) In cases where an appeal is filed against the order in FORM GST SPL-07 for rejection of application for waiver of interest, or penalty, or both, if- (i) the appellate authority has held that the proper officer has wrongly rejected the application for waiver of interest, or penalty, or both, in FORM GST SPL-07, the said appellate authority shall pass an order in FORM GST SPL-06 on the common portal accepting the said application and concluding the proceedings under section 128A; or (ii) the appellate authority has held that the proper officer has rightly rejected the application for waiver of interest, or penalty, or both, in FORM GST SPL-07, the original appeal, if any, filed by the applicant against the order mentioned in clause (b) or clause (c) of sub-section (1) of section 128A, and withdrawn for filing the application in FORM GST SPL-02 in accordance wi....
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....Y To < Taxpayer Name > < Taxpayer Address > GSTIN/ UIN: < GSTIN number > Show Cause Notice No .: < SCN number > Date: DD/MM/YYYY Order for Dropping the Proceedings for Cancellation of Registration This has reference to your reply filed vide AR ........ dated ........ in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons: << text >> Or This is in reference to Notice issued in REG-31 vide Reference Number < SCN number >dated DD/MM/YYYY for contravention of provisions of rule 10A of the West Bengal Goods Services Tax Act, 2017 (West Ben. Act XXVIII of 2017). Since you have furnished the valid details of bank account on the common portal in the system, the proceedings initiated for cancellation of registration are hereby dropped. Or This is in reference to Notice issued in REG-31 vide Reference Number < SCN num....
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....d time or fail to furnish a reply within the stipulated time. OR 1. It has been noticed that as per the provisions of rule 10A, requiring you to furnish the details of bank account within thirty days from the grant of registration. The information regarding bank account details furnished by you are not matching with the details available with bank. 2. These discrepancies or anomalies prima facie indicate contravention of the provisions of the West Bengal Goods and Services Tax Act, 2017(West Ben. Act XXVIII of 2017) and the rules made thereunder, such that if not explained satisfactorily, shall make your registration liable to be cancelled. 3. Considering that the above discrepancies or anomalies are grave and pose a serious threat to interest of revenue, as an immediate measure, your registration stands suspended, with effect from the date of this communication, in terms of rule 21A. 4. Accordingly, you are requested to furnish the valid details of bank account on the common portal or submit a reply to the jurisdictional tax officer within thirty days from the receipt of this notice, providing explanation to the above stated discrepancy or an....
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....serial number 8, for serial number A and the entries relating thereto, the following serial number and entries shall be substituted, namely :- "A ITC as per GSTR-2B (table 3 thereof) < Auto > < Auto > < Auto > < Auto >" 19. In the said rules, in FORM GST APL-01, with effect from the 1st day of November, 2024 .- (a) in entry number 15,- (i) in clause (a), in the Table, in the first column relating to "Particulars", in item (b) relating to "pre-deposit", for the brackets, letters, words and figures "(b) Pre- deposit(10% of disputed tax /cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess or not exceeding Rs.50 crore in respect of IGST and Rs. 25 crore in respect of cess)", the brackets, letters, words, and figures "(b) Pre- deposit (10% of disputed tax /cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST)" shall be substituted; (ii) in clause (b), in the opening portion, for the brackets, words, figures and letters " (pre-deposit 10% of disputed tax and cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess or not exceeding Rs....
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....y advised to pay the amount of tax as ascertained above along with the amount of applicable interest in full by ......., failing which Show Cause Notice will be issued under sub-section (1) of section 74A read with clause (i) of sub-section (5) of the said section. OR You are hereby advised to pay the amount of tax as ascertained above along with the amount of applicable interest and penalty in full by ......., failing which Show Cause Notice will be issued under sub-section (1) of Section 74A read with clause (ii) of sub-section (5) of the said section." (c) in PART B, in the first paragraph, after the words, figures and brackets "under section 73(5) / 74(5)", the figures, letters and brackets "/74A (8)/ 74A (9)" shall be inserted. 23. In the said rules, after FORM SBY-06, the following forms shall be inserted with effect from the 1st day of November, 2024, namely :- 'FORM GST SPL - 01 [See rule 164(1)] Application for waiver of interest or penalty or both under section 128A in respect of a notice or a statement mentioned in clause (a) of sub-section (1) of the said section Date: Reference No. Table 1 S. No. Particulars 1 a....
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.... I had filed a writ petition against the said notice/ statement, I have withdrawn the said writ petition or filed an application for withdrawal of the same and have attached the copy of withdrawal order or the application filed for withdrawal, with this application. 2. Further, I understand and agree that no appeal shall be filed against the order concluding demand proceedings, issued under section 128A, in any forum in the future. 3. I declare that all information provided by me is accurate and truthful. I understand that any incorrect declaration or suppression of facts will render this application void and may lead to recovery proceedings for the outstanding dues along with applicable interest and penalties. 6 Table 6 Verification: I ____________ (name of the authorised signatory), hereby declare that the information provided above is true and correct to the best of my knowledge and belief. I understand that any incorrect declaration or suppression of facts will render my application void and all benefits under Section 128A will be withdrawn. Table 7 7 Upload required documents Self-certified copy of notice/ statement ....
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....me of the Business (As mentioned in PAN No.) < Auto > c Mobile Number < Auto > d Email Address < Auto > e Address < Auto > f Jurisdiction < Auto > Table 2 2. S.No. Details of the demand order 1 Demand Order No 2 Date of issuance of order 3 Section under which order is issued Drop down 4 Whether any appeal or writ petition is filed against order before the Appellate Authority/ Appellate Tribunal/ High Court/ Supreme Court Drop down 5 If Yes in '4', whether the order for withdrawal of appeal or writ petition is issued ? Drop down 6 Whether demand order involves demand of erroneous refunds Drop down Table 3 3 Financial Year Amount demanded in order (A) Out of amount mentioned in (A), demand pertaining only to ITC which has been denied solely on account of contravention of section 16(4) and not on any other grounds, and which has now become eligible as per section 16(5) or section 16(6), if any. (B) IGST CGST SGST CESS Tota....
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....order, and the Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may be, issues an order enhancing my tax liability, I undertake to pay the additional amount of tax payable within three months from the date of the said order of the Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may be, as per second proviso to sub-section (1) of section 128A. 5. I declare that all information provided by me is accurate and truthful. I understand that any incorrect declaration or suppression of facts will render this application void and lead to recovery proceedings for the outstanding dues along with applicable interest and penalties. Table 6 6 Verification: I ___________ (name of the authorised signatory), hereby declare that the information provided above is true and correct to the best of my knowledge and belief. I understand that any incorrect declaration or suppression of facts will render this application void and the benefits provided under section 128A will not be valid. Table 7 7 Upload required documents Self-certified copy of the order Proof of withdr....
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................. Dated ................... Subject: Notice in response to application filed under section 128A-regarding 1. Whereas, you have submitted an application under section 128A, declaring your outstanding dues and seeking waiver of interest and penalty in the FORM GST SPL-01/ FORM GST SPL-02 bearing reference no. ................... dated................... 2. Upon verification of your application and the details provided therein, your application is liable to be rejected for the following reasons: - [Reason 1] - [Reason 2] OR/AND In this regard, it appears that the amount of tax is short paid by you as given below: Demand details (A) Demand paid through FORM GST DRC 03 (in case of notice/statement) or by crediting electronic liability register in case of orders Out of amount mentioned in (A), demand pertaining only to ITC which has been denied solely on account of contravention of section 16(4) and not on any other grounds, and which has now become eligible as per section 16(5) or section 16(6), if any. Demand Short Paid Notice id/ Order id No. Financial Period IGST CGST SGST CESS Total Tax including Cess I....
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.... Enclosures: The following documents in respect of payment proof or additional submissions are enclosed for your reference: • Document 1: [Taxpayer's Document 1] • Document 2: [Taxpayer's Document 2] • Document 3: [Taxpayer's Document 3] Verification : I ___________ hereby solemnly affirm and declare that the information given hereinabove are true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. [Signature of Authorised Signatory] [Name of the of authorised signatory] [Designation/Status] [Date] FORM GST SPL-05 [See rule 164(10)] Order for conclusion of proceedings as per section 128 A Reference No: Date: To GSTIN of applicant Legal Name of the applicant. Address of applicant Reference No. of FORM GST SPL-01:/ FORM GST SPL-02........................................ Dated ......................... Subject: Order for approval of application submitted under Section 128A This has reference to your application with reference no. ............dated............ furnishing details/ information and documen....
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....sp; Cess TOTAL TOTAL Financial year Amount demanded in the notice/ statement/order against which application under section 128A was filed (A) Out of the amount mentioned in (A), demand pertaining only to ITC which has been denied solely on account of contravention of section 16(4) and not on any other grounds, and which has now become eligible as per section 16(5) or section 16(6) Amount already paid towards the said notice/ statement/ order Amount of interest and penalty waived as per section 128A Remaining amount of interest and penalty, payable if any, by the applicant [in cases referred to in sub-rule (3) and sub-rule (4) of rule 164] Place of Supply (PoS) Act Tax including cess Interest Penalty Fee Others Tax including cess Place of Supply (PoS) Act Tax including cess Interest Penalty ....
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.... details/ information/ prayer and documents in support of your request for availing the benefit of waiver of interest or penalty or both under section 128A. 2. Upon verification of the details provided in your application and the reply, where applicable, waiver of interest or penalty or both under section 128A, is allowed as under : 3. Demand Notice/Demand Order Details : a. Order No. Notice No .: b. Date of order/Notice : Financial year Amount demanded in the notice/ statement/order against which application under section 128A was filed (A) Out of the amount mentioned in (A), demand pertaining only to ITC which has been denied solely on account of contravention of section 16(4) and not on any other grounds, and which has now become eligible as per section 16(5) or section 16(6) Amount already paid towards the said notice/ statement/ order Amount of interest and penalty waived as per section 128A Remaining amount of interest and penalty, payable if any, by the applicant [in cases referred to in sub-rule (3) and sub rule (4) of rule 164] Place of Supply (PoS) Act Tax including cess Interest Penalty Fee Others ....
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....ng with applicable interest and penalties. FORM GST SPL -07 [See rule 164(12)] Order for Rejection of Application submitted under section 128A Date: Reference No............. To, GSTIN of applicant.............................................................................................................. Legal Name of applicant. ................................................................................................ Address of applicant. .............................................................................................................. Reference is invited to: Particulars Reference No. Dated Application in FORM GST SPL-01/ FORM GST SPL-02 Show Cause Notice in FORM GST SPL -03: Reply to the Show Cause Notice in FORM GST SPL -04: Subject: Order for Rejection of Application submitted under section 128A This has reference to your application with reference no. ...............dated............... furnishing details/ information and documents in support of your request for availing the benefit of waiver of interest and penalty under section 128A. The noti....