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Taxation West Bengal Ministry of Finance West Bengal Goods and Services Tax Act, 2017

West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2023

17-Nov-2023 | 2025-F.T.

Government of West Bengal has issued West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2023, effective from 4th August 2023.

The key highlights of the amendment are:
1. Substitution in Rule 25, Physical verification of business premises in certain cases:

(a) Where the proper officer is satisfied that the physical verification of the place of business of a person is required after the grant of registration, he may get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.

(b) Where the physical verification of the place of business of a person is required before the grant of registration in the circumstances specified in the proviso to sub-rule (1) of rule 9, the proper officer shall get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal at least five working days prior to the completion of the time period specified in the said proviso.

2. Insertion of Rule 142B, Intimation of certain amounts liable to be recovered under section 79 of the Act:

Where, in accordance with section 75 read with rule 88C, or otherwise, any amount of tax or interest has become recoverable under section 79 and the same has remained unpaid, the proper officer shall intimate, electronically on the common portal, the details of the said amount in FORM GST DRC-01D, directing the person in default to pay the said amount, along with applicable interest, or, as the case may the amount of interest, within seven days of the date of
the said intimation and the said amount shall be posted in Part-II of Electronic Liability Register in FORM GSTPMT-01.

For detailed information, please refer to the attached document.

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