Amendment of Rule 47 of WBFR regarding Office Vehicle

Amendment of Rule 47 of WBFR regarding Office Vehicle

Government of West Bengal

Finance Department

Audit Branch

No. 6649-F(Y) Dated 26th October, 2018

NOTIFICATION

Sub: Amendment of Rule 47(9)(b) of WBFR, Vol.-I

Consequent upon introduction of the GST Acts 2017 with effect from 01.07.2017, valid 15-digit Goods and Services Taxpayer Identification Number (GSTIN) under GST Act, 2017 is required to be submitted by the bidder for supply of goods/services as mandated vide Notification No. 4374-F(Y), dated 13.07.2017.

In case of procurement of rental services of vehicles for use in Government Offices, it is observed that in most of the cases the aggregate annual turnover of the owners of the vehicles does not exceed the threshold of Rs.20 lakh as is required for GST registration. Therefore, mandating such supplier to get registered under GST Acts 2017 and to fulfill all statutory paraphernalia will restrain them from providing their car to a Government Office.

Under the circumstances, it has been decided that procurement of rental services for office vehicles of Government and semi Government Offices can be made from an unregistered service provider on production of a self-declaration (annexed herewith) to the effect that the aggregate turnover of the supplier does not exceed twenty lakh rupees in the particular financial year in accordance with the provisions of the GST Act, 2017.

This order shall be deemed to have taken immediate effect.

Formal amendment to Rule 47(9)(b) ibid will be made in due course.

This order issues in partial modification of Notification No. 5400-F(Y), dated 25.06.2012 and subsequent orders issued thereafter in this context.

By order of the Governor,

Sd/- H.K. Dwivedi

Additional Chief Secretary to the

Government of West Bengal

No. 6649-F dated 26.10.2018, Source

Riya Roy Bala

Riya Roy Bala is an educator and researcher currently pursuing her Master’s degree in English. Beyond her academic interests, she is an active entrepreneur and co-founder of Tipsweb.in, Her work on this platform explores the intersection of academic insights and practical life experiences.

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