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THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. 330-F.T., dated 2nd March 2020.-

In exercise of the powers conferred by sub-section (2) of section 1 of the West Bengal Finance Act, 2020 (West Ben. Act II of 2020) (hereinafter referred to as the said Act), the Governor is pleased hereby-

(a) to notify that section 1 of the said Act has come into force with immediate effect upon notification of the said Act;

(b) to appoint the 31st day of January, 1994 as the date on which sub-section (2), of section 2 of the said Act, shall be deemed to have come into force;

(c) to appoint the 2nd day of March, 2020, as the date on which sub-section (3), of section 2 of the said Act, shall come into force;

(d) to appoint the 1 st day of April, 2020, as the date on which section 3 of the said Act, shall come into force;

(e) to appoint the 1st day of July, 2017, as the date on which section 4 of the said Act, shall be deemed to have come into force;

(f) to appoint the 2nd day of March, 2020, as the date on which section 5 of the said Act, shall come into force;

(g) to appoint the 1 st day of April, 2020, as the date on which section 6 of the said Act, shall come into force;

(h) to appoint the 1st day of September, 2019, as the date on which the provisions of sub-section (12) of section 7 of the said Act shall be deemed to have come into force, and the 1 st day of January, 2020, as the date on which other provisions of section 7, except sub-section (1), sub-section (6), sub-section (9), sub-section (13) to sub-section (19), of section 7 of the said Act, shall be deemed to have come into force;

(i) to appoint the 2nd day of March, 2020, as the date on which section 8 of the said Act, shall come into force.

By order of the Governor,

RAJSEKHAR BANDYOPADHYAY

Additional Secretary to the Government of West Bengal