In exercise of the powers conferred by sub-section (2) of section 1 of the West Bengal Goods and Services Tax (Amendment) Act, 2021 (West Ben. Act III of 2021) (hereinafter referred to as the said Act), the Governor is pleased hereby-

(a) to notify that section 1 of the said Act has come into force with immediate effect upon notification of the said Act;

(b) to appoint the 30th day of June, 2020 as the date on which sub-section (1) and sub-section (12), of section 2 of the said Act, shall be deemed to have come into force;

(c) to appoint the 1st day of January, 2021, as the date on which sub-section (2), sub-section (3), sub-section (4), sub-section (5), sub-section (6), sub-section (7), sub-section (8) and sub-section (9), of section 2 of the said Act, shall be deemed to have come into force.

By Order of the Governor,

RAJSEKHAR BANDYOPADHYAY, IAS

Secretary to the Government of West Bengal.