(Corresponding Central Notification No. 70/2020-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 further amendments in this Department notification No. 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) for the words "a financial year", the words and figures "any preceding financial year from 2017-18 onwards" shall be substituted;

(ii) after the words "goods or services or both to a registered person", the words "or for exports" shall be inserted.

2. This notification shall be deemed to have come into force on the 1st day of October, 2020.

By order of the Governor,

RAJSEKHAR BANDYOPADHYAY, IAS

Additional Secretary to the Government of West Bengal