Government of West Bengal
No. 4374-F(Y) Dated, 13th July, 2017
Sub: Amendment of Rule 47(9)(b) of WBFR, Vol.-I consequent upon introduction of GST Act, 2017
The Goods and Service Tax (GST) has been rolled out with effect from 1st July, 2017 throughout the country including the state of West Bengal.
Consequent upon introduction of the GST Act 2017, Indirect Taxes of the State Government like the West Bengal Value Added Tax (WBVAT), Central Sales Tax (CTS), Entry Tax, Entertainment-cum-Amusement Tax etc have been subsumed into GST with effect from 01.07.2017.
Under the circumstances, it has been felt necessary to make the following amendment West Bengal Financial Rules, Vol. I in partial modification of Notification No. 5400-F(Y), dt. 25.06.2012 and subsequent orders issued thereafter.
Rule 47(9)(b) of WBFR, Vol.-I is substituted with the following provisions:
“Rule 47 (9) (b):
i. Bidders shall submit copy of
- Valid PAN issued by the IT Deptt., Govt. of India
- Valid 15-digit Goods and Services Taxpayer Identification Number (GSTIN) under GST Act, 2017
ii. The following clause shall be included in all the contracts to be executed for (a) procurement of goods and services and (b) works-related contract involving supply of goods and services by contractor:
“Tax invoice(s) needs to be issued by the supplier for raising claim under the contract showing separately the tax charged in accordance with the provisions of GST Act, 2017.”
This order will be applicable to all the tenders invited for (a) procurement of goods and services and (b) works-related contract involving supply of goods and services by contractor, including procurement under Rule 47C.
This order shall be deemed to have taken effect from 01.07.2017.
Formal amendment to Rule 47(9)(b) ibid will be made in due course.
This order supersedes all previous orders issued in this context.
By order of he Governor,
Sd/- H.K. Dwivedi
Principal Secretary to the
Government of West Bengal.