(Corresponding Central Notification No. 24/2022-Central Tax)

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 make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely: -

1. Short title and commencement.-

(1) These rules may be called the West Bengal Goods and Services Tax (Third Amendment) Rules, 2023.

(2) They shall be deemed to have come into force with effect from the 1st day of December, 2022.

2. In the West Bengal Goods and Services Tax Rules, 2017, -

(a) rule 122 shall be omitted;

(b) rules 124 and 125 shall be omitted',

(c) in rule 127,-

(i) in the marginal heading, for the word "Duties", the word "Functions", shall be substituted',

(ii) for the words "It shall be the duty of the Authority,-", the words "The authority shall discharge the following functions, namely:-" shall be substituted',

(d) rule 134 shall be omitted',

(e) rule 137 shall be omitted,

(f) after rule 137, in the Explanation, for clause (a), the following clause shall be substituted, namely:-

'(a) "Authority" means the Authority notified under sub-section (2) of section 171 of the Act;'.

By order of the Governor,

MALAY GHOSH, IAS

OSD & Ex-officio Secretary

to the Government of West Bengal