The Government of West Bengal on October 29, 2025, notified the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2025, to amend the West Bengal Goods and Services Tax Rules, 2017.
The following has been stated: -
•In rule 31A, in sub-rule (2), for the figure “128”, substitute the figure “140”.
•In rule 113, for sub-rule (2), substitute the following sub-rule:– “(2) The Appellate Tribunal shall, along with its order under sub-section (1) of section 113, issue, or cause to be issued, a summary of the order in FORM GST APL-04A clearly indicating the final amount of demand confirmed by the Appellate Tribunal.”
•They shall be deemed to have come into force with effect from September 22, 2025.
The detailed notification is given in the document below.
[Notification No.: 1790–F.T.]
