WEST BENGAL GOODS AND SERVICES TAX ORDINANCE 2017
West Bengal GST Ordinance 2017 issued instead of West Bengal GST Act 2017 because Legislative Assembly of the State of West Bengal is not in session
GOVERNMENT OF WEST BENGAL
LAW DEPARTMENT
Legislative
West Bengal Ordinance No. II of 2017
WEST BENGAL GOODS AND SERVICES TAX ORDINANCE 2017
WHEREAS it is expedient to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of West Bengal and the matters connected therewith or incidental thereto;
AND WHEREAS the Legislative Assembly of the State of West Bengal is not in session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action;
The Governor is pleased, in exercise of the power conferred by clause (1) of article 213 of the Constitution of India, to make and promulgate the following Ordinance:—
Read West Bengal GST Ordinance 2017- Chapter Wise Section Wise
CHAPTER I
PRELIMINARY
CHAPTER II
Administration
CHAPTER III
LEVY AND COLLECTION OF TAX
CHAPTER IV
TIME AND VALUE OF SUPPLY
CHAPTER VI
REGISTRATION
CHAPTER VII
Tax Invoice, Credit and Debit Notes
CHAPTER VIII
ACCOUNTS AND RECORDS
CHAPTER IX
RETURNS
CHAPTER X
PAYMENT OF TAX
CHAPTER—XII
ASSESSMENT
CHAPTER XIV
INSPECTION, SEARCH, SEIZURE AND ARREST
CHAPTER XV
DEMANDS AND RECOVERY
CHAPTER XVI
LIABILITY TO PAY IN CERTAIN CASES
CHAPTER XIX
OFFENCES AND PENALTIES
CHAPTER XXI
MISCELLANEOUS
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