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) read with clause (c) of rule 9 and rule 25 of the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2019 (hereinafter referred to as the rules), made vide notification No. 1090-F.T., dated the 28th June, 2019, published in the Kolkata Gazette, Extraordinary, Part I, the Governor is pleased hereby to appoint the 21st day of April, 2020, as the date from which the said provisions of the rules, shall be deemed to have come into force.

By order of the Governor,

RAJSSKHAR BANDYOPADHYAY,

Additional Secretary to the Government of West Bengal.