LexThe West Bengal Goods And Services Tax (Amendment) Act, 2024
West Bengal · state statute
Open in Lexace · Ask the AI about this actRegisteredNo. WB/SC-247 @he No.WB(Part-1II)/2025/SAR-2 3¥lkata PAUSA20] M, J Extraordinary Published by Authority FRIDAY, JANUARY 10, 2025 PARTIII- Acts of theWest BengalLegislature. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative [SAKA 1946 NOTIFICATION No. 45-L.- 10th January, 2025.T he following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information: West Bengal Act XII of 2024 THE WEST BENGAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2024. [Passed by the West BengalLegislature.] [Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 10th January, 2025.] Short title and commencement. AnAct to amend the West Bengal Goods and Services TaxAct, 2017. WHEREASit 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-fifth 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, 2024. West Ben. Act XXVIII of2017. 2 Amendment of West Ben. Act XXVIII of 2017. THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment)Act, 2024. (Section 2.) (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 2, for clause (61), the following clause shall be substituted, namely:- '(61) "InputServiceDistributor"meansanoffice ofthe supplierofgoods or servicesorbothwhichreceivestaxinvoicestowardsthereceipt ofinput services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;'; (2) in section 9, in sub-section (1), after the words "alcoholic liquor for human consumption", the words "and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption" shall be inserted; (3) in section 10, in sub-section (5), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (4) after section 11, the following section shall be inserted, namely:- [PART III "Power not to recover Goods and Services Tax not levied or short-levied as aresult of general practice. 1lA. Notwithstanding anything contained in this Act, if the Government is satisfied that- (a) apractice was, or is, generally prevalent regarding levy of State tax (including non-levy thereof) on any supply of goods or services or both; and (b) such supplies were, or are, liable to,- (i) State tax, in cases where according to the said practice, State tax was not, or is not being, levied, or (ii) ahigheramount ofState taxthanwhatwas,orisbeing,levied, in accordance with the said practice, the Government may, on the recommendation of the Council,by notification in the Official Gazette, direct that the whole of the State tax payable on such supplies, or, as thecase maybe,theStatetaxin excess ofthatpayable on such supplies,butforthe said practice, shall not be required to be paid in respect of the supplies on which the State tax wasnot, or is notbeinglevied, or was, or isbeing, short-levied,in accordance with the said practice."; (5) in section 13, in sub-section (3),- (i) in clause (b), for the words "by the supplier:",the words "by the supplier, in caseswhereinvoiceisrequiredtobe issuedbythe supplier;or" shallbe substituted; PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment)Act, 2024. (Section 2.) (ii) after clause (b), the following clause shall be inserted, narnely:- "(c) the date of issue of invoice by the recipient, in cases where invoice is to be issued by the recipient:"; (iii) in the firstproviso, afterthewords,brackets andletter "or clause (b)",the words, brackets and letter "or clause(c)" shall be inserted; (6) in section 16,with effectfrom the 1st dayofJuly,2017,after sub-section(4),the following sub-sections shall be inserted, narnely:- "(5) Notwithstanding anythingcontainedin sub-section (4),inrespect of an invoice or debit note for supply of goods or servicesor both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which isfiledup tothe thirtieth dayofNovember,2021. (6) Whereregistrationofaregisteredpersoniscancelledundersection29 and subsequently the cancellation ofregistration isrevokedby any order, either under section 30 or pursuant to any order made by the Appellate Authorityor theAppellateTribunal orcourt andwhere availmentofinput tax credit in respect of an invoice or debit note was not restricted under sub-section (4)onthedate of order ofcancellation ofregistration,thesaid personshallbeentitledtotaketheinputtaxcreditinrespectofsuchinvoice or debit note for supply of goods or services or both, in a return under section 39, (i) filedup tothirtieth day of November followingthe financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier; or (ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till the date of order of revocation of cancellation of registration, where such return is filed within thirty days from the date of order of revocation of cancellation of registration, whichever is later."; (7) in section 17, in sub-section (5), in clause (i), for the words and figures "sections 74, 129 and 130", the words and figures "section 74 in respect of any period up to Financial Year 2023-24 shall be substituted; (8) for section 20, the following section shall be substituted, namely:- 3 "Manner of distribution of credit by Input Service Distributor. 20. (1) Any office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, shall be required tobe registered as Input Service Distributor under clause (viii) of section 24 and shall distribute the input tax credit in respect of such invoices. (2) TheInputServiceDistributorshalldistributethecreditofStatetaxorintegrated tax charged on invoicesreceivedby him,includingthe credit of State or integratedtax in respect of services subject to levy of tax under sub-section (3) or sub-section (4) of section 9paidby adistinctpersonregisteredinthe same State asthe saidInput Service Distributor, in such manner, within such time and subject to such restrictions and conditions as may be prescribed. 4 THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment)Act, 2024. (Section 2.) (3) The credit of State tax shall be distributed as State tax or integrated tax and integrated tax as integrated tax or State tax, by way of issue of a document containing the amount of input tax credit, in such manner as may be prescribed."; (9) in section21, after the words andfigures "section 73 or section 74",the words, figures and letter "or section 74A" shall be inserted; (10) in section 30,in sub-section (2), aftertheproviso,the followingproviso shall be inserted, namely:- "Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed."; (11) in section 31, in sub-section (3),- (a) in clause (f), after the words and figure "of section 9 shall", the words ", within the period as may be prescribed," shall be inserted; (b) after clause (g), the following Explanation shall be inserted, namely: 'Explanation.- Forthepurposesofclause(f),theexpression"supplier who is not registered" shall include the supplier who is registered solely for the purpose of deduction of tax under section 51.'; (12) in section 35, in sub-section (6), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (13) insection39,forsub-section(3),thefollowingsub-sectionshallbesubstituted, namely:- "(3) Every registered person required to deduct tax at source under section51shall electronicallyfurnish areturnforevery calendarmonth of thedeductionsmadeduringthemonthinsuchform andmannerandwithin such time as may be prescribed: Provided thatthe saidregistered person shall furnish areturn for every calendarmonth whether ornot any deductionshavebeenmade duringthe said month."; (14) in section 49, in sub-section (8), in clause (c), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (15) in section 50, in sub-section (1), in the proviso, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (16) in section 51, in sub-section (7), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (17) in section 54,- (a) in sub-section (3), the second proviso shall be omitted; [PART III PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment)Act, 2024. (Section 2.) (b) after sub-section (14) and before the Explanation, the following sub-section shall be inserted, namely: ( 15) Notwithstandinganythingcontainedin thissection,norefundof unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty."; (18) in section 61, in sub-section (3), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (19) in section 62, in sub-section (1), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (20) in section63, afterthewordsandfigures"section73orsection74",thewords, figures and letter "or section 74A" shall be inserted; (21) in section 64, in sub-section (2), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (22) in section 65, in sub-section (7), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (23) in section 66, in sub-section (6), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (24) insection70,aftersub-section (1),thefollowingsub-sectionshallbeinserted, namely:. "(lA) All persons summoned under sub-section (1) shall be bound to attend, either inperson or by an authorisedrepresentative, as such officer may direct, and the person so appearing shall state the truth during examination or make statements or produce such documents and other things as may be required."; (25) in section 73, (i) inthemarginalheading,afterthewords"Determinationoftax",thewords andfigures",pertainingtotheperioduptoFinancialYear2023-24,"s hall be inserted; (ii) aftersub-section(11),thefollowingsub-sectionshallbeinserted,namely: "(12) Theprovisionsofthissectionshallbeapplicablefordetermination of tax pertaining to the period up to Financial Year 2023-24."; (26) in section 74, (@) inthemarginalheading,afterthewords"Determinationoftax",thewords andfigures",pertainingtotheperioduptoFinancialYear2023-24," shall be inserted; (ii) aftersub-section(11) andbeforeExplanation 1,thefollowingsub-section shall be inserted, namely: "(12) Theprovisionsofthissectionshallbeapplicablefordetermination of tax pertaining to the period up to Financial Year 2023-24."; (iii) the Explanation 2 shall be omitted; 5 6 THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment)Act, 2024. (Section 2.) (27) after section 74, the following section shall be inserted, namely:- [PART III "Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward. 74A. (1) Whereitappearstotheproperofficerthatanytaxhasnotbeen paid or short paid or erroneouslyrefunded, or where input tax credit has been wrongly availed or utilised, he shall serve notice on the person chargeablewithtaxwhichhasnotbeensopaidorwhichhasbeensoshort paid or to whom the refund has erroneously been made, or who has wrongly availed orutilisedinput tax credit,requiringhim to show cause astowhyheshouldnotpaytheamount specifiedinthenotice alongwith interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder: Provided that no notice shall be issued, if the tax which has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised in a financial year is less than one thousand rupees. (2) Theproper officer shallissue thenoticeunder sub-section (1) within forty-two monthsfrom the due datefor furnishingof annualreturn forthefinancialyear towhich the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within forty-two months from the date of erroneous refund. (3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax. (4) The service of such statement shall be deemed to be service of notice on such person under sub-section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice. (5) The penalty in case where any tax which has not been paid or short paid or erroneouslyrefunded,or whereinputtaxcredithasbeen wrongly availedorutilised, (i) for any reason, other than the reason of fraud or any wilful-misstatementorsuppressionoffactstoevadetax,shallbeequivalent to ten per cent. of tax due from such person or ten thousand rupees, whichever is higher; (ii) for the reason of fraud or any wilful-misstatement or suppression of facts to evade tax shall be equivalent to the tax due from such person. (6) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order. (7) The proper officer shall issue the order under sub-section (6) within twelve months from the date of issuance of notice specified in sub-section (2): Provided that where the proper officer is not able to issue the order within the specified period, the Commissioner, or an officer authorised by the Commissioner seniorinranktotheproperofficerbutnotbelowtherank ofJointCommissionerofState I! PART III] THE KOLKATA GAZETTE, EXTRAORDINARY,JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment)Act, 2024. (Section 2.) tax, may, having regard to the reasons for delay in issuance of the order under sub section (6), tobe recorded in writing,before the expiry of the specifiedperiod, extend the said period further by a maximum of six months. (8) The person chargeable with tax where any tax has not been paid or short paid or erroneouslyrefunded,or whereinput taxcredithasbeen wrongly availed orutilised for anyreason,otherthanthereasonoffraudor anywilful-misstatementorsuppression of facts to evade tax, may, (i) beforeservice ofnoticeundersub-section (1),paytheamount oftaxalong with interest payable under section 50 of such tax on the basis of his own ascertainmentofsuchtaxorthetaxasascertainedbytheproperofficerand inform the proper officer in writing of such payment, and the proper officer,onreceiptofsuchinformationshallnotserveanynoticeundersub section (1) or the statement under sub-section (3), as the case may be, in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder; (ii) pay the said tax along with interest payable under section 50 within sixty days of issue of show cause notice, and on doing so, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded. (9) The person chargeable with tax, where any tax has not been paid or short paid or erroneously refunded or where input tax credit hasbeen wrongly availed or utilised by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax, may, (i) beforeservice ofnoticeundersub-section(1),paytheamount oftax along with interest payable under section 50 and a penalty equivalent to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of such information,shall not serve anynoticeunder sub-section (1),inrespect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder; (ii) paythe saidtax alongwith interestpayableunder section50 andapenalty equivalent to twenty-five per cent. of such tax within sixty days of issue ofthenotice,andon doing so,all proceedingsinrespect ofthe saidnotice shall be deemed to be concluded; (iii) pay the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent. of such tax within sixty days of communication of the order, and on doing so, all proceedings in respect of the said notice shall be deemed to be concluded. (10) Where the proper officer is of the opinion that the amount paid under clause (@) of sub-section (8) or clause (i) of sub-section (9) falls short of the amount actually payable,he shallproceedtoissuethenoticeasprovidedforin sub-section (1) inrespect of such amount which falls short of the amount actually payable. 7 8 THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment)Act, 2024. (Section 2.) (11) Notwithstanding anything containedin clause (i) or clause (ii) of sub-section (8), penalty under clause (i) of sub-section (S) shall be payable where any amount of self-assessed tax or any amount collected as tax has not been paid within a period of thirty days from the due date of payment of such tax. (12) The provisions of this section shall be applicable for determination of tax pertaining to the Financial Year 2024-25 onwards. Explanation 1.- For the purposes of this section, (i) the expression "all proceedings in respect of the said notice" shall not include proceedings under section 132; (ii) where the notice under the sameproceedings is issued tothe main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under this section, the proceedings against allthepersonsliabletopaypenaltyunder sections 122and 125are deemed to be concluded. Explanation 2.- For the purposes of this Act, the expression "suppression" shall mean non-declaration of facts or information which a taxable person is required to declare in thereturn, statement,report or any other document furnishedunder this Act or the rules made thereunder, or failure to furnish any information onbeing asked for, in writing by the proper officer."; (28) in section 75, (a) in sub-section (1), after the word and figures "section 74", the words, brackets, figures and letter "or sub-sections (2) and (7) of section 74A" shall be inserted; (b) aftersub-section(2),thefollowingsub-sectionshallbeinserted,namely:- "(2A) Where any Appellate Authority or Appellate Tribunal or court concludes that the penalty under clause (ii) of sub-section (S) of section 74Aisnotsustainableforthereasonthatthechargesoffraudoranywilful misstatement or suppression offactstoevadetax hasnotbeen established against the person to whom the notice was issued, the penalty shall be payable by such person, under clause (i) of sub-section (5) of section 74A."; (c) for sub-section (10), the following sub-section shall be substituted, namely: "(10) The adjudication proceedings shall be deemed to be concluded, if the orderisnot issued within the period specified in sub-section (10) of section 73 or in sub-section (10) of section 74 or in sub-section (7) of section 74A."; (d) in sub-section (11), after the word and figures "section 74", the words, brackets, figures and letter "or sub-section (7) of section 74A" shall be inserted; (e) in sub-section (12),afterthe wordsandfigures "section73 or section74", the words, figures and letter "or section 74A" shall be inserted; (f) in sub-section (13),afterthe wordsandfigures "section73 or section74", the words, figures and letter "or section 74A" shall be inserted; [PARr III f 3 PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment)Act, 2024. (Section 2.) (29) in section 104, in sub-section (1), in the Explanation, after the word and figures "section 74",the words,brackets,figures andletter "or sub-sections(2) and (7) of section 74A" shall be inserted; (30) in section 107, (a) in sub-section (6), in clause (b), for the word "twenty-five", the word "twenty" shall be substituted; (b) in sub-section (11), in the second proviso, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (31) in section 112, (a) with effect from the 1st day of August,2024,in sub- section (1), after the words "from the date on which the order sought to be appealed against is communicated to the person preferring the appeal", the words "; or the date, as may be notified by the Government, on the recommendations of theCouncil,forfilingappealbeforetheAppellateTribunalunderthisAct, whichever is later." shall be inserted; (b) with effect from the 1st day of August, 2024,in sub-section (3), after the words "from the date onwhichthe saidorder hasbeenpassed",the words ; or the date, as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application beforetheAppellateTribunal underthisAct,whicheverislater," shall be inserted; (c) in sub-section (6), afterthe words,bracketsandfigure "afterthe expiry of the period referred to in sub-section (l)", the words, brackets and figure "orpermit thefiling of an application withinthreemonthsafterthe expiry of the period referred to in sub-section (3)" shall be inserted; (d) in sub-section (8), in clause (b), @) for the words "twenty per cent.", the words "ten per cent." shall be substituted; (ii) for the words "fifty crore rupees", the words "twenty crore rupees" shall be substituted; (32) in section 122, with effect from the 1st day of October, 2023, in sub-section (lB), for the words "Any electronic commerce operator who", the words and figures "Any electronic commerce operator, who is liable to collect tax at source under section 52," shall be substituted; (33) after section 122, the following section shall be inserted, namely: 122A. (1) Notwithstanding anything contained in this Act, where any person, who is engaged in the manufacture of goods in respect of whichanyspecialprocedurerelatingtoregistrationofmachineshasbeen notified under section 148, acts in contravention of the said special procedure, he shall, in addition to any penalty that is paid or is payable by him under Chapter XV or any other provisions of this Chapter, be liable topay apenalty equal to an amount of one lakh rupees for every machine not so registered. 9 "Penalty for failure to register certain machines used in manufacture of goods asper special procedure. 10 THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment)Act, 2024. (Section 2.) (2) Inadditiontothepenaltyundersub-section(1),everymachinenotsoregistered shall be liable for seizure and confiscation: Provided that such machine shall not be confiscated where (a) the penalty so imposed is paid; and (b) the registration of such machine is made in accordance with the special procedure within three days of the receipt of communication of the order of penalty."; (34) in section 127, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (35) after section 128, the following section shall be inserted, namely:- "Waiver of 128A. (1) Notwithstanding anything to the contrary contained in thisinterest or penalty or both Act,where any amount oftax ispayableby aperson chargeable with tax relating to demandsraised in accordance with,- under section 73, for certain tax periods. (a) a notice issued under sub-section (1) of section 73 or a statement issued under sub-section (3) of section73, andwhereno orderunder sub-section (9) of section 73 has been issued; or (b) an order passed under sub-section (9) of section 73, and where no order under sub-section (11) of section 107 or sub-section (1) of section 108has been passed; or (c) an order passed under sub-section (11) of section 107 or sub-section (1) ofsection 108,andwherenoorderundersub-section(1) ofsection 113has been passed, pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part thereof, and the said person pays the full amount of tax payable as per the notice or statement or the order referred to in clause (a), clause (b) or clause (c), as the case maybe, on or before the date, as maybe notified by the Government on the recommendations ofthe Council, no interest under section 50 and penalty under this Act, shall be payable and all the proceedings in respect of the said notice or order or statement, as the case may be, shall be deemed to be concluded, subject to such conditions as may be prescribed: Provided that where a notice has been issued under sub-section (1) of section 74, and anorderispassed orrequiredtobepassedbythe proper officerinpursuance ofthe directionoftheAppellateAuthority orAppellateTribunalor acourtinaccordancewith the provisions of sub-section (2) of section 75, the said notice or order shall be consideredtobe anotice or order,asthe case maybe,referredtoin clause (a)or clause (b) of this sub-section: Provided further that the conclusion of the proceedings under this sub-section,in cases where an application is filed under sub-section (3) of section 107 or under sub-section (3) of section 112 or an appeal is filed by an officer of State tax [PART III $ ~ \1, I 1 j r PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment)Act, 2024. (Section 2.) under sub-section (1) of section 117 or under sub-section (1) of section 118 or where any proceedings are initiated under sub-section (1) of section 108, against an order referredtoinclause (b)orclause (c)oragainstthedirectionsoftheAppellateAuthority or theAppellate Tribunal orthe court referredtoin the firstproviso, shall be subject to the condition that the said person pays the additional amount of tax payable, if any, in accordance with the order of the Appellate Authority or the Appellate Tribunal or the court ortheRevisionalAuthority,asthecasemaybe,withinthreemonthsfromthedate of the said order: Provided alsothatwhere suchinterest andpenaltyhasalreadybeenpaid,norefund of the same shall be available. (2) Nothing contained in sub-section (1) shall be applicable in respect of any amount payable by the person on account of erroneous refund. (3) Nothing contained in sub-section (1) shall be applicable in respect of cases whereanappeal orwritpetitionfiledbythesaidpersonispendingbeforetheAppellate Authority or Appellate Tribunal or a court, as the case may be, and has not been withdrawn by the said person on or before the date notified under sub-section (1). (4) Notwithstanding anything contained in this Act, where any amount specified under sub-section (1) has been paid and the proceedings are deemed to be concluded underthesaidsub-section,noappealundersub-section(1)ofsection 107orsub-section (1) ofsection 112 shall lie against an orderreferredtoin clause (b) or clause (c) of sub section (1), as the case may be."; (36) in section 171, (a) insub-section(2),thefollowingprovisoandExplanationshallbeinserted, namely:. 'Provided that the Government may by notification, on the recommendations of the Council, specify the date from which the said Authorityshallnot accept anyrequest for examinationastowhetherinput tax creditsavailedby anyregisteredperson or thereductioninthe taxrate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him. Explanation. For the purposes of this sub-section, "request for examination" shall mean the written application filed by an applicant requesting for examination asto whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.'; (b) the Explanation shall be renumbered as Explanation 1thereof, and after Explanation 1 as so renumbered, the Explanation shall be inserted, namely:. 'Explanation 2.- For the purposes of this section, the expression "Authority" shall include the "Appellate Tribunal".'; 11 12 Amendment of Schedule III. Norefund of tax paid or input tax credit reversed. THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment)Act, 2024. (Sections 3, 4.) 3. In Schedule III to the West Bengal Goods and Services Tax Act, 2017, after paragraph 8 and before Explanation I, the following paragraphs shall be inserted, namely:- "9. Activity of apportionment of co-insurance premium by the lead insurertothe co-insurer for the insurance servicesjointly suppliedby the leadinsurer and the co-insurer tothe insuredin co-insurance agreements, subjecttothe conditionthattheleadinsurerpays the central tax,the State tax, the Union territory tax andthe integrated tax on the entire amount of premium paid by the insured. 10. Servicesbyinsurer tothereinsurer for which ceding commission or the reinsurance commission is deducted from reinsurance premium paidbytheinsurertothereinsurer,subjecttotheconditionthatthecentral tax, the State tax, the Union territory tax and the integrated tax is paid by the reinsurer on the gross reinsurance premium payable by the insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance commission.". 4. Norefundshallbemadeofallthetaxpaidortheinputtaxcreditreversed,which would not have been so paid, or not reversed, had sub-section (6) of section 2 of this Act been in force at all material times. [PART III West Ben. Act XXVIII of 2017. 1 By order of the Governor, PRADIP KUMAR PANJA, Pr. Secy. to the Govt. of West Bengal, Law Department. Published by LawDepartment, Government of West Bengal and Printed at Saraswaty PressLtd.(Govemment ofWest Bengal Enterprise), Kolkata 700 056.