(Corresponding Central Notification No. 61/2020-Central Tax)

In exercise of the powers conferred by sub-rule (4) of rule 48 of the West Bengal Goods and Services Tax Rules, 2017, the Governor, on the recommendations of the Council, is pleased hereby to make the following amendments in this Department notification 441-F.T., dated the 3rd April, 2020, published in the Kolkata Gazette, Extraordinary, Part I:-

Amendments

In the said notification, in the first paragraph,

(i) before the words "those referred to in sub-rules", the words "a Special Economic Zone unit and" shall be inserted;

(ii) for the words "one hundred crore rupees", the words "five hundred crore rupees" shall be substituted.

By order of the Governor,

RAJSEKHAR BANDYOPADHYAY, IAS

Additional Secretary to the Government of West Bengal