The Government of West Bengal, Finance Department (Revenue), on April 2, 2026, issued a notification under section 1(2) of the West Bengal Goods and Services Tax (Amendment) Act, 2026, bringing the provisions of the Act into force. The notification formalizes the operationalization of the amended GST framework in the state.
As per the notification, section 1 of the Act has come into force with immediate effect upon its publication. This ensures that the amendment Act is legally in effect from the date of notification.
Further, the Government has appointed October 1, 2025, as the deemed date of commencement for specified provisions of section 2 and section 4 of the Act, thereby granting retrospective effect to these provisions for implementation and compliance purposes.
[Notification No. 602-F.T.]
