Amendment status not verified — confirm the current text below against the official source.
In the West Bengal Goods and Services Tax Act, 2017,- (1) in section 2, for clause (61), the following clause shall be substituted, namely:- '(61) "Input ServiceDistributor" means an office ofthe supplierofgoods or services orboth which receives tax invoices towards thereceipt ofinput services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;'; (2) in section 9, in sub-section (1), after the words "alcoholic liquor for human consumption", the words "and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption" shall be inserted; (3) in section 10, in sub-section (5), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (4) after section 11, the following section shall be inserted, namely:- [PART III "Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice. 1 lA. Notwithstanding anything contained in this Act, if the Government is satisfied that- (a) a practice was, or is, generally prevalent regarding levy of State tax (including non-levy thereof) on any supply of goods or services or both; and (b) such supplies were, or are, liable to,- (i) State tax, in cases where according to the said practice, State tax was not, or is not being, levied, or (ii) ahigheramount ofState tax than what was, oris being, levied, in accordance with the said practice, the Government may, on the recommendation of the Council,by notification in the Official Gazette, direct that the whole ofthe State tax payable on such supplies, or, as the case may be, the State taxin excess ofthat payable on such supplies, but forthe said practice, shall not be required to be paid in respect of the supplies on which the State tax was not, or is not being levied, or was, or is being, short-levied,in accordance with the said practice."; (5) in section 13, in sub-section (3),- (i) in clause (b), forthe words "by the supplier:", the words "by the supplier, in cases where invoice is required to be issued by the supplier; or" shall be substituted; PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment) Act, 2024. (Section 2.) (ii) after clause (b), the following clause shall be inserted, narnely:- "(c) the date ofissue ofinvoice by the recipient, in cases where invoice is to be issued by the recipient:"; (iii) in the first proviso, after the words, brackets and letter "or clause (b)", the words, brackets and letter "or clause(c)" shall be inserted; (6) in section 16, with effect from the 1st day ofJuly, 2017, after sub-section(4), the following sub-sections shall be inserted, narnely:- "(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply ofgoods or services orboth pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day ofNovember, 2021. (6) Where registration ofa registered person is cancelled under section 29 and subsequently the cancellation ofregistration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority orthe Appellate Tribunal or court and where availment ofinput tax credit in respect of an invoice or debit note was not restricted under sub-section (4) on the date oforder ofcancellation ofregistration, the said person shallbe entitled to take the input tax credit inrespect ofsuch invoice or debit note for supply of goods or services or both, in a return under section 39, (i) filed up to thirtieth day ofNovember following the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier; or (ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till the date of order of revocation of cancellation of registration, where such return is filed within thirty days from the date of order ofrevocation of cancellation ofregistration, whichever is later."; (7) in section 17, in sub-section (5), in clause (i), for the words and figures "sections 74, 129 and 130", the words and figures "section 74 in respect ofany period up to Financial Year 2023-24 shall be substituted; (8) for section 20, the following section shall be substituted, namely:- 3 "Manner of distribution of credit by Input Service Distributor.