(Corresponding Central Notification No. 23/2021-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 amendment in this Department notification No. 441-F.T. dated the 3rd April, 2020, published in the Kolkata Gazette, Extraordinary, Part I : -

Amendment

In the said notification, in the first paragraph, after the words "notify registered person, other than", the words "a government department, a local authority," shall be inserted.

2. This notification shall be deemed to have come into force with effect from the 1st day of June, 2021.

By Order of the Governor,

BISWAJIT GANGOPADHYAY

OSD & Ex Officio Secretary to the Government of

West Bengal.