Amendment status not verified — confirm the current text below against the official source.
(1) In Schedule III to the West Bengal Goods and Services Tax Act, 2017, paragraphs 7 and 8 and the Explanation 2 thereof (as inserted vide West Ben. Act XXIV of 2018) shall be deemed to have been inserted therein with effect from the 1st day of July, 2017. West Ben. Act XXVIII of 2017. 4,r 4 (2) No refund shall be made of all the tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times. By order of the Governor, PRADIP KUMAR PANJA, Pr. Secy. to the Govt. of West Bengal, Law Department. Published by Law Department, Government of West Bengal and Printed at Saraswaty Press Ltd.(Government of West Bengal Enterprise), Kolkata 700 056.