Amendment status not verified — confirm the current text below against the official source.
(1) Any office of the supplier of goods or services or both which receives tax invoices towards the receipt of input 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, shall be required to be registered as Input Service Distributorunder clause (viii) of section 24 and shall distribute the input tax credit in respect of such invoices. (2) The Input Service Distributorshall distribute the credit ofState tax orintegrated tax charged on invoices received by him, including the credit ofState or integrated tax in respect of services subject to levy oftax under sub-section (3) or sub-section (4) of section 9 paid by a distinct person registered in the same State as the said Input Service Distributor, in such manner, within such time and subject to such restrictions and conditions as may be prescribed. 4 THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment) Act, 2024. (Section 2.) (3) The credit of State tax shall be distributed as State tax or integrated tax and integrated tax as integrated tax or State tax, by way ofissue of a document containing the amount of input tax credit, in such manner as may be prescribed."; (9) in section 21, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (10) in section 30, in sub-section (2), after the proviso, the following proviso shall be inserted, namely:- "Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed."; (11) in section 31, in sub-section (3),- (a) in clause (f), after the words and figure "of section 9 shall", the words ", within the period as may be prescribed," shall be inserted; (b) after clause (g), the following Explanation shall be inserted, namely:- 'Explanation.-Forthe purposes ofclause (f),the expression "supplier who is not registered" shall include the supplier who is registered solely for the purpose of deduction of tax under section 51.'; (12) in section 35, in sub-section (6), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (13) in section 39, forsub-section (3), the following sub-section shall be substituted, namely:- "(3) Every registered person required to deduct tax at source under section 51 shall electronically furnish a return for every calendar month of the deductions made during the month in such form and manner and within such time as may be prescribed: Provided that the said registered person shall furnish a return for every calendar month whether ornot any deductions have been made during the said month."; (14) in section 49, in sub-section (8), in clause (c), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (15) in section 50, in sub-section (1), in the proviso, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (16) in section 51, in sub-section (7), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (17) in section 54,- (a) in sub-section (3), the second proviso shall be omitted; [PART III PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment) Act, 2024. (Section 2.) (b) after sub-section (14) and before the Explanation, the following sub-section shall be inserted, namely:- (15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply ofgoods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty."; (18) in section 61, in sub-section (3), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (19) in section 62, in sub-section (1), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (20) in section 63, afterthe words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (21) in section 64, in sub-section (2), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (22) in section 65, in sub-section (7), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (23) in section 66, in sub-section (6), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (24) in section 70, aftersub-section (1), the following sub-section shall be inserted, namely:. "(lA) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statements or produce such documents and other things as may be required."; (25) in section 73,- (i) in the marginalheading, afterthe words "Determination oftax", the words and figures", pertaining to the period up to Financial Year2023-24,"shall be inserted; (ii) aftersub-section (11), the following sub-section shallbe inserted, namely:- "(12) The provisions ofthis section shallbe applicable fordetermination of tax pertaining to the period up to Financial Year 2023-24."; (26) in section 74,- (@) in the marginal heading, afterthe words "Determination oftax", the words and figures ", pertaining to the period up to Financial Year 2023-24," shall be inserted; (ii) after sub-section (11) andbefore Explanation 1, the following sub-section shall be inserted, namely:- "(12) The provisions ofthis section shall be applicable fordetermination of tax pertaining to the period up to Financial Year 2023-24."; (iii) the Explanation 2 shall be omitted; 5 6 THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment) Act, 2024. (Section 2.) (27) after section 74, the following section shall be inserted, namely:- [PART III "Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward.