In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to appoint the 1st day of April, 2020, as the date from which the provisions of rule 5 of the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2019, made vide notification No. 1090-F.T., dated the 28th June, 2019, published in the Kolkata Gazette, Extraordinary, Part I, shall come into force.

By order of the Governor,

RAJSEKHAR BANDYOPADHYAY

Additional Secretary to the Government of West Bengal