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

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

29-Sep-2023 | 957-L

Government of West Bengal has issued West Bengal Goods and Services Tax (Amendment) Act, 2023, effective from 29th September 2023.

The key highlights are:
1. A registered person shall not be allowed to furnish the details of outward supplies under Section 37 (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details.
2. Any electronic commerce operator who:
(i) allows a supply of goods or services or both through it by an unregistered person other than a person exempted from registration by a notification issued under this Act to make such supply.
(ii) allows an inter-state supply of goods or services or both through it by a person who is not eligible to make such inter-state supply; or
(iii) fails to furnish the correct details in the statement to be furnished under sub-section (4) of section 52 of any outward supply of goods effected through it by a person exempted from obtaining registration under this Act,
shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the amount of tax involved had such supply been made by a registered person other than a person paying tax under section 10, whichever is higher.

For detailed information, please refer to the attached document.

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