The West Bengal Finance Act, 2021
west-bengal · 2021
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) This Act may be called the West Bengal Finance Act, 2021
- S. 2Section 2 amends the Indian Stamp Act to adjust stamp duty rates for property transactions in West Bengal before October 30, 2021.
- S. 3Section 3 amends the West Bengal Goods and Services Tax Act, 2017, to clarify inter-entity transactions and invoice details.
- S. 44Section 44 mandates annual returns for registered persons, except Input Service Distributors, reconciling tax supplies with audited financial statements, with exemptions and modifications for government departments.
- S. 151The Commissioner or an officer authorised by him may, by an information
- S. 1911West Ben