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 16,— (a) in sub-section (2),— (i) after clause (b), the following clause shall be inserted:— “(ba) the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted;”’; (ii) in clause (c), the words, figures and letter “or section 43.” shall be omitted; (b) in sub-section (4), for the words and figures “due date of furnishing of the return under section 39 for the month of September’, the words “thirtieth day of November” shall be substituted: THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 28, 2023 The West Bengal Taxation Laws (Amendment) Act, 2022. (Section 4.) (2) in section 29, in sub-section (2),— (a) in clause (b), for the words “returns for three consecutive tax periods”, the words “the return for a financial year beyond three months from the due date of furnishing the said return” shall be substituted; (b) in clause (c), for the words “a continuous period of six months”, the words “such continuous tax period as may be prescribed” shall be substituted; (3) in section 34, in sub-section (2), for the word “September”, the words “the thirtieth day of November” shall be substituted; (4) in section 37,— (a) in sub-section (1),— (i) after the words “shall furnish, electronically,”, the words “subject to such conditions and restrictions and” shall be inserted; (ii) for the words “shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed”, the words “shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies” shall be substituted: (ii1) the first proviso shall be omitted; (iv) inthe second proviso, for the words “Provided further that’, the words “Provided that” shall be substituted; (v) in the third proviso, for the words “Provided also that”, the words “Provided further that” shall be substituted; (b) sub-section (2) shall be omitted; (c) in sub-section (3),— (i) the words and figures “and which have remained unmatched under section 42 or section 43” shall be omitted; (i) in the first proviso, for the words and figures “furnishing of the return under section 39 for the month of September”, the words “the thirtieth day of November” shall be substituted; (d) after sub-section (3), the following sub-section shall be inserted:— “(4) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies under sub-section (1), even if he has not furnished the details of outward supplies for one or more previous tax periods.” Ot ake con pee ne es ene ee pete ee mes woe Part III] THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 28, 2023 The West Bengal Taxation Laws (Amendment) Act, 2022. (Section 4.) (5) For section 38, the following section shall be substituted:— “Communication