The Finance Department, Govt. of West Bengal on December 04, 2025, issued the West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2025, further to amend the West Bengal Goods and Services Tax Rules, 2017.
This shall come into force from November 01, 2025.
The following has been stated namely: -
• After rule 9, a new rule 9A shall be inserted - “9A. Grant of registration electronically.– Notwithstanding anything contained in rule 9, any person who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon identification on the common portal based on data analysis and risk parameters, be granted registration electronically by the common portal, within three working days from the date of submission of application.”.
• After rule 14, a new rule 14A shall be inserted - “14A. Option for taxpayers having monthly output tax liability below threshold limit.”.
• In FORM GST REG-01, after the word, letters and figures “FORM GST REG-01” and before the words “Application for Registration”, for the brackets, words and figures “[See rule 8(1)]”, substitute the brackets, words, figures and letter “[See rules 8(1) and 14A]”.
• In FORM GST REG-02, after the word, letters and figures “FORM GST REG-02”, for the brackets, words and figures “[See rule 8(5)]”, substitute the brackets, words, figures and letter “[See rules 8(5) and 14A]”.
• FORM GST REG-04, and FORM GST REG-05 shall be substituted.
• “FORM GST REG-32 - Application for Withdrawal”, shall be inserted.
Detailed notification is attached below.
[Notification no. - 2043-F.T.]
