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Rules

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Notifications

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History

52. Collection of tax at source.

51. Tax deduction at source.

20. Manner of distribution of credit by Input Service Distributor.

2(107). “taxable person”

2(104). “State tax”

2(102). “services”

2(97). “return”

2(94). “registered person”

2(84). “person”

2(63). “input tax credit”

2(53). “Government”

2(52). “goods”

2(41). “document”

122. Constitution of the Authority. Of (CGST)

137. Tenure of Authority.

NOTIFICATION No. 1568-F.T. Dated 30th August 2017

NOTIFICATION No. 1659-F.T. Dated 20th September 2023

122. Constitution of the Authority.-Retrospective amendment

THE WEST BENGAL GOODS AND SERVICES TAX RULES 2017
Chapter XV - Anti-Profiteering

Body 122. Constitution of the Authority.- Omitted w.e.f. 01-10-2022

The constitution of the Authority shall be in accordance with the provisions of rule 122 of the Central Goods and Services Tax Rules, 2017.