The West Bengal Goods And Services Tax ( Amendment) Act, 2023

Walken 
+IQ 	 vIA4.; 
Extraordinary 
Published by Authority 
Registered No. WB/SC-247 	 No. WB(Part-III)/2023/SAR-19 
6ayttt 
ASVINA 7] 	 FRIDAY, SEPTEMBER 29, 2023 	 [SAKA 1945 
PART III—Acts of the West Bengal Legislature. 
GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
NOTIFICATION 
No. 957-L.-29th September, 2023.—The following Act of the West Bengal Legislature, having been assented to by 
the Governor, is hereby published for general information:— 
West Bengal Act IX of 2023 
THE WEST BENGAL GOODS AND SERVICES TAX 
(AMENDMENT) ACT, 2023. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Kolkata Gazette, 
Extraordinary, of the 29th September, 2023.] 
Short title and 
commencement. 
An Act to amend the West Bengal Goods and Services Tax Act, 2017. 
WHEREAS it is expedient to amend the West Bengal Goods and Services Tax Act, 
2017, for the purposes and in the manner hereinafter appearing; 
It is hereby enacted in the Seventy-fourth Year of the Republic of India, by the 
Legislature of West Bengal, as follows:- 
1. (1) This Act may be called the West Bengal Goods and Services Tax 
(Amendment) Act, 2023. 
West Ben. Act 
XXVIII of 2017. 
2 	 THE KOLKATA GAZETTE, EXTRAORDINARY, SEPTEMBER 29, 2023 	 [PART HI 
The West Bengal Goods and Services Tax 
(Amendment) Act, 2023. 
(Section 2.) 
Amendment of 
West Ben. Act 
XXVIII of 2017. 
(2) Save as otherwise provided, this section shall come into force with immediate 
effect, and the other provisions of this Act shall come into force on such date, with 
prospective or retrospective effect as required, as the State Government may, by 
notification in the Official Gazette, appoint and different dates may be appointed for 
different provisions of this Act and any reference in any such provision to the 
commencement of this Act shall be construed as a reference to the coming into force of 
that provision. 
2. In the West Bengal Goods and Services Tax Act, 2017,— 
(1) in section 10,— 
(a) in sub-section (2), in clause (d), the words "goods or" shall be omitted; 
(b) in sub-section (2A), in clause (c), the words "goods or" shall be omitted; 
(2) in section 16, in sub-section (2),— 
(a) in the second proviso, for the words "added to his output tax liability, along 
with interest thereon", the words and figures "paid by him along with 
interest payable under section 50" shall be substituted; 
(b) in the third proviso, after the words "made by him", the words "to the 
supplier" shall be inserted; 
(3) in section 17,— 
(a) in sub-section (3), in the Explanation, for the words and figure "except 
those specified in paragraph 5 of the said Schedule", the following shall be 
substituted:— 
"except,— 
(i) the value of activities or transactions specified in paragraph 5 of the 
said Schedule; and 
(ii) the value of such activities or transactions as may be prescribed in 
respect of clause (a) of paragraph 8 of the said Schedule."; 
(b) in sub-section (5), after clause (f), the following clause shall be inserted:— 
"(fa) goods or services or both received by a taxable person, which are used 
or intended to be used for activities relating to his obligations under 
corporate social responsibility referred to in section 135 of the 
Companies Act, 2013;"; 
(4) in section 23, for sub-section (2), the following sub-section shall be substituted 
and shall be deemed to have been substituted with effect from the 1st day of July, 
2017:— 
"(2) Notwithstanding anything to the contrary contained in sub-section (1) of 
section 22 or section 24, the Government may, on the recommendations of the Council, 
by notification, subject to such conditions and restrictions as may be specified therein, 
specify the category of persons who may be exempted from obtaining registration under 
this Act."; 
18 of 2013. 
PART 	 THE KOLKATA GAZETTE, EXTRAORDINARY, SEPTEMBER 29, 2023 	 3 
The West Bengal Goods and Services Tax 
(Amendment) Act, 2023. 
(Section 2.) 
(5) in section 30, in sub-section (1),— 
(a) for the words "the prescribed manner within thirty days from the date of 
service of the cancellation order:", the words "such manner, within such 
time and subject to such conditions and restrictions, as may be prescribed." 
shall be substituted; 
(b) the proviso shall be omitted; 
(6) in section 37, after sub-section (4), the following sub-section shall be inserted:— 
"(5) A registered person shall not be allowed to furnish the details of outward 
supplies under sub-section (1) for a tax period after the expiry of a period of three years 
from the due date of furnishing the said details: 
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 for a tax period under sub-section (1), even after the expiry of the said period 
of three years from the due date of furnishing the said details."; 
(7) in section 39, after sub-section (10), the following sub-section shall be inserted:— 
"(11) A registered person shall not be allowed to furnish a return for a tax period 
after the expiry of a period of three years from the due date of furnishing the said return: 
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 return for a tax 
period, even after the expiry of the said period of three years from the due date of 
furnishing the said return."; 
(8) section 44 shall be renumbered as sub-section (1) thereof, and after sub-section 
(1) as so renumbered, the following sub-section shall be inserted:— 
"(2) A registered person shall not be allowed to furnish an annual return under 
sub-section (1) for a financial year after the expiry of a period of three years from the 
due date of furnishing the said annual return: 
Provided that the Government may, on the recommendations of the Council, by 
notification, and subject to such conditions and restrictions as may be specified therein, 
allow a registered person or a class of registered persons to furnish an annual return for 
a financial year under sub-section (1), even after the expiry of the said period of three 
years from the due date of furnishing the said annual return."; 
(9) in section 52, after sub-section (14), the following sub-section shall be inserted:— 
"(15) The operator shall not be allowed to furnish a statement under sub-section (4) 
after the expiry of a period of three years from the due date of furnishing the said 
statement: 
4 	 THE KOLKATA GAZETTE, EXTRAORDINARY, SEPTEMBER 29, 2023 	 [PART III 
The West Bengal Goods and Services Tax 
(Amendment) Act, 2023. 
(Section 2.) 
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 an operator or a class of operators to furnish a statement under sub-section (4), 
even after the expiry of the said period of three years from the due date of furnishing the 
said statement."; 
(10) in section 54, in sub-section (6), the words "excluding the amount of input tax 
credit provisionally accepted" shall be omitted; 
(11) in section 56, for the words "from the date immediately after the expiry of sixty 
days from the date of receipt of application under the said sub-section till the date of 
refund of such tax", the words "for the period of delay beyond sixty days from the date 
of receipt of such application till the date of refund of such tax, to be computed in such 
manner and subject to such conditions and restrictions as may be prescribed" shall be 
substituted; 
(12) in section 62, in sub-section (2),— 
(a) for the words "thirty days", the words "sixty days" shall be substituted; 
(b) the following proviso shall he added:— 
"Provided that where the registered person fails to furnish a valid return 
within sixty days of the service of the assessment order under sub-section 
(1), he may furnish the same within a further period of sixty days on 
payment of an additional late fee of one hundred rupees for each day of 
delay beyond sixty days of the service of the said assessment order and in 	 a 
case he furnishes valid return within such extended period, the said 
assessment order shall be deemed to have been withdrawn, but the liability 
to pay interest under sub-section (1) of section 50 or to pay late fee under 
section 47 shall continue."; 
(13) for section 109, the following section shall be substituted:— 
"Constitution of 	 109. Subject to the provisions of this chapter, the Goods and Services Appellate 
Tribunal and 	 Tax Tribunal constituted under the Central Goods and Services Tax Benches thereof. 
Act, 2017 shall be the Appellate Tribunal for hearing appeals against 
the orders passed by the Appellate Authority or the Revisional Authority under this 
Act."; 
(14) section 110 shall be omitted; 
(15) section 114 shall be omitted; 
(16) in section 117,— 
(a) in sub-section (1), for the words "State Bench or Area Benches", the words 
"State Benches" shall be substituted; 
(b) in sub-section (5),— 
(i) in clause (a), for the words "State Bench or Area Benches", the words 
"State Benches" shall be substituted; 
12 of 2017. 1 
PART III] 	 THE KOLKATA GAZETTE, EXTRAORDINARY, SEPTEMBER 29, 2023 	 5 
The West Bengal Goods and Services Tax 
(Amendment) Act, 2023. 
(Section 2.) 
(ii) in clause (b), for the words "State Bench or Area Benches", the words 
"State Benches" shall be substituted; 
(17) in section 118, in sub-section (1), in clause (a), for the words "National Bench 
or Regional Benches", the words "Principal Bench" shall be substituted; 
(18) in section 119,— 
(a) for the words "National or Regional Benches", the words "Principal 
Bench" shall be substituted; 
(b) for the words "State Bench or Area Benches", the words "State Benches" 
shall be substituted; 
(19) in section 122, after sub-section (1A), the following sub-section shall be 
inserted:— 
"(1B) Any electronic commerce operator who— 
(i) allows a supply of goods or services or both through it by an 
unregistered person other than a person exempted from registration 
by a notification issued under this Act to make such supply; 
(ii) allows an inter-State supply of goods or services or both through it by 
a person who is not eligible to make such inter-State supply; or 
(iii) falls to furnish the correct details in the statement to be furnished 
under sub-section (4) of section 52 of any outward supply of goods 
effected through it by a person exempted from obtaining registration 
under this Act, 
shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to 
the amount of tax involved had such supply been made by a registered person other 
than a person paying tax under section 10, whichever is higher."; 
(20) in section 132, in sub-section (1),— 
(a) clause (g) shall be omitted; 
(b) clause (j) shall be omitted; 
(c) clause (k) shall be omitted; 
(d) in clause (1), for the words, brackets and letters "clauses (a) to (k)" the 
words, brackets and letters "clauses (a) to (f) and clauses (h) and (i)" shall 
be substituted; 
(e) in clause (iii), for the words "any other offence", the words, brackets and 
letter "an offence specified in clause (b)," shall be substituted; 
(f) in clause (iv), the words, brackets and letters "or clause (g) or clause (j)" 
shall be omitted; 
THE KOLKATA GAZETTE, EXTRAORDINARY, SEPTEMBER 29, 2023 	 [PART III 6 
The West Bengal Goods and Services Tax 
(Amendment) Act, 2023. 
(Section 2.) 
(21) in section 138,— 
(a) in sub-section (1), in the first proviso,— 
(i) for clause (a), the following clause shall be substituted:— 
"(a) a person who has been allowed to compound once in respect of 
any of the offences specified in clauses (a) to (f), (h), (i) and (1) 
of sub-section (1) of section 132;"; 
(ii) clause (b) shall be omitted; 
(iii) for clause (c), the following clause shall be substituted:— 
"(c) a person who has been accused of committing an offence under 
clause (b) of sub-section (1) of section 132;"; 
(iv) clause (e) shall be omitted; 
(b) in sub-section (2), for the words "ten thousand rupees or fifty per cent. of 
the tax involved, whichever is higher, and the maximum amount not being 
less than thirty thousand rupees or one hundred and fifty per cent. of the tax, 
whichever is higher", the words "twenty-five per cent. of the tax involved 
and the maximum amount not being more than one hundred 
per cent. of the tax involved" shall be substituted; 
(22) after section 158, the following section shall be inserted:— 
"Consent based 
sharing of 
information 
furnished by 
taxable person. 
158A. (1) Notwithstanding anything contained in sections 133, 152 
and 158, the following details furnished by a registered person may, 
subject to the provisions of sub-section (2), and on the recommendations 
of the Council, be shared by the common portal with such other systems as may be 
notified by the Government, in such manner and subject to such conditions as may be 
prescribed, namely:— 
(a) particulars furnished in the application for registration under section 25 or 
in the return filed under section 39 or under section 44; 
(b) the particulars uploaded on the common portal for preparation of invoice, 
the details of outward supplies furnished under section 37 and the particulars 
uploaded on the common portal for generation of documents under section 68; 
(c) such other details as may be prescribed. 
(2) For the purposes of sharing details under sub-section (1), the consent shall be 
obtained, of— 
(a) the supplier, in respect of details furnished under clauses (a), (b) and (c) of 
sub-section (1); and 
pJ 
PART fill 	 THE KOLKATA GAZETTE, EXTRAORDINARY, SEPTEMBER 29, 2023 
The West Bengal Goods and Services Tax 
(Amendment) Act, 2023. 
(Section 3.) 
 
Retrospective 
exemption to 
certain activities 
and transactions 
in Schedule III to 
the West Bengal 
Goods and 
Services Tax Act, 
2017. 
(b) the recipient, in respect of details furnished under clause (b) of sub-section 
(1), and under clause (c) of sub-section (1) only where such details include 
identity information of the recipient, 
in such form and manner as may be prescribed. 
(3) Notwithstanding anything contained in any law for the time being in force, no 
action shall lie against the Government or the common portal with respect to any liability 
arising consequent to information shared under this section and there shall be no impact 
on the liability to pay tax on the relevant supply or as per the relevant return.". 
3. (1) In Schedule III to the West Bengal Goods and Services Tax Act, 2017, 
paragraphs 7 and 8 and the Explanation 2 thereof (as inserted vide West Ben. Act XXIV 
of 2018) shall be deemed to have been inserted therein with effect from the 1st day of 
July, 2017. 
West Ben. Act 
XXVIII of 2017. 
4,r 
 4 
(2) No refund shall be made of all the tax which has been collected, but which would 
not have been so collected, had sub-section (1) been in force at all material times. 
 
      
By order of the Governor, 
PRADIP KUMAR PANJA, 
Pr. Secy. to the Govt. of West Bengal, 
Law Department. 
Published by Law Department, Government of West Bengal and 
Printed at Saraswaty Press Ltd.(Government of West Bengal Enterprise), Kolkata 700 056. 

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