Doing business in India

Tax Laws in West Bengal before GST and After GST

Amendment of rule 34 under the WBST Rules, 1995

Sales Tax (Settlement of Dispute) Act, 1999

Sales Tax (Settlement of Dispute) Rules, 1999

Value Added Tax Act

Value Added Tax Rules

Central Sales Tax Act

Profession Tax Act

Profession Tax Rules

Transport Infrastructure Development Fund Act

West Bengal Entry Tax Act

West Bengal Entry Tax Rules

GST Acts & Rules
GOODS AND SERVICES TAX NOTIFICATIONS
Notification No.
Date
Subject Matter .
236-FT
13/02/2019
Removal of Difficulties Order No. 02/2019 which seeks to extend the due date for furnishing FORM GSTR-8 for the months of October, 2018 to December, 2018 from 31/01/2019 to 07/02/2019.
235-FT
13/02/2019
Removal of Difficulties Order No. 1-2019 which seeks to supersede Removal of Difficulties Order No. 1803-F.T. (1-2017) dated 13/10/2017 in view of the amendment to section 10 of the WBGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w. e. f. 01/02/2019.
234-FT
13/02/2019
Corrigendum to Notification No. 1899-FT dated 31/12/2018
02/2019–C.T./GST
08/02/2019
Extension of the due date for furnishing Form GSTR-7 for the month of January, 2019 till 28/02/2019
01/2019–C.T./GST
31/01/2019
Extension of the due date for furnishing Form GSTR-7 for the months of October, 2018 to December, 2018 till 28/02/2019
175-FT
29/01/2019
Seeks to rescind notification No. 1132-F.T. dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts
174-FT
29/01/2019
Seeks to amend notification No. 1142-F.T. dated 28.06.2017 so as to align the rates for Composition Scheme with WBGST Rules, 2017
173-FT
29/01/2019
WBGST (Amendment) Rules, 2019
172-FT
29/01/2019
Seeks to appoint 01.02.2019 as the date on which section 3 of the West Bengal Taxation Laws (Amendment) Act, 2018 comes into force. The said section 3 contains amendment of the West Bengal Goods and Services Tax Act, 2017
140-FT
21/01/2019
Seeks to amend notification No. 1853-F.T. dated 18/10/2017 to amend the meaning of Advance Authorisation
1903-FT
31/12/2018
Seeks to insert an explanation in 1135-F.T. dated 28.06.2017 by exercising powers conferred under section 11(3) of the WBGST Act, 2017
1902-FT
31/12/2018
Seeks to amend notification No 1137-F.T. dated 28.06.2017so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by the GST Council in its 31st meeting held on 22.12.2018.
1901-FT
31/12/2018
Seeks to amend notification No 1136-F.T. dated 28.06.2017so as to exempt certain services as recommended by the GST Council in its 31st meeting held on 22.12.2018.
1900-FT
31/12/2018
Seeks to amend notification No 1135-F.T. dated 28.06.2017so as to notify GST rates of various services as recommended by the GST Council in its 31st meeting held on 22.12.2018.
1899-FT
31/12/2018
Seeks to exempt State tax on supply of gold by nominated agencies to exporters of gold jewellery
1898-FT
31/12/2018
Seeks to amend notification No 1126-F.T. dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting held on 22.12.2018.
1897-FT
31/12/2018
Seeks to amend notification No 1125-F.T. dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting held on 22.12.2018.
32/2018–C.T./GST
31/12/2018
Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019
1896-FT
31/12/2018
Seeks to amend notification No. 2311-F.T. dated 29.12.2017 fully waive the amount of late fees for GSTR-4 for the period from July, 2017 to September, 2018
1895-FT
31/12/2018
Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases
1894-FT
31/12/2018
Seeks to amend notification No. 118-F.T dated 24.01.2018 so as to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period from July, 2017 to September, 2018 in specified cases
1893-FT
31/12/2018
Seeks to amend the WBGST Rules, 2017 (Fourteenth Amendment Rules, 2018)
1892-FT
31/12/2018
Seeks to amend notification No. 1344-F.T. dated 13.09.2018 so as to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS
31/2018–C.T./GST
31/12/2018
Seeks to amend notification No. 21/2018–C.T./GST (44/2018– State Tax)to extend the due date for filing of FORM GSTR – 1 for the newly migrated taxpayers having aggregate turnover above Rs 1.5 crores rupees
1891-FT
31/12/2018
Seeks to amend notification No.1341-F.T. dated 13.09.2018 to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers having turnover upto 1.5 crore rupees
30/2018–C.T./GST
31/12/2018
Seeks to further extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. 1081-F.T., dated 06.08.2018) taxpayers till 31.03.2019 [Amends notification No. 17/2018-C.T./GST dated 10.08.2018 (34/2018 – State Tax)]
29/2018–C.T./GST
31/12/2018
Seeks to further extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. 1081-F.T. , dated 06.08.2018) taxpayer still 31.03.2019 [Amends notification Nos.11-C.T./GST dated 18.09.2017 (35/2017 – State Tax) and 04/2018-C.T./GST dated 23.03.2018 (16/2018 – State Tax)]
28/2018–C.T./GST
31/12/2018
Seeks to further extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. 1081-F.T., dated 06.08.2018) taxpayers till 31.03.2019 [Amends notification Nos. 04-C.T./GST dated 08.08.2017 (21/2017 – State Tax) and 18-C.T./GST dated 15.11.2017 (56/2017 – State Tax)]
1890-FT
31/12/2018
Seeks to extend the time period specified in notification No. 1081-F.T. dated 06.08.2018 for completing migration of taxpayers who received provisional IDs but could not complete the migration process to furnish the requisite details to the jurisdictional nodal officer of the Central Government or State Government on or before 31st January, 2019 and the requisite details by email to GSTN by 28th February, 2019.
1889-FT
31/12/2018
Order No. 4 of 2018 under Removal of difficulties which seeks to extend the due date for furnishing the statement in FORMGSTR-8 by e-commerce companies for the months of October, November and December, 2018 till 31.01.2019
1888-FT
31/12/2018
Order No. 3 of 2018 under Removal of difficulties which seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the Financial Year 2017-2018 till 30.06.2019
1887-FT
31/12/2018
Order No. 2 of 2018 under Removal of difficulties which Seeks to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18 under section16(4) of WBGST Act, 2017 till the due date for furnishing of return for the month of March, 2019
1874-FT
27/12/2018
Amendment to Notification No. 1639-F.T. dated 14.09.2017 regarding State Committee of Anti-Profiteering
1873-FT
27/12/2018
Corrigendum to Notification No. 1570-F.T. dated 02.11.2018
1872-FT
27/12/2018
Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019
2227-L
17/12/2018
The West Bengal Taxation Laws (Amendment) Act, 2018 containing amendments of the West Bengal Goods and Services Tax act, 2017
27/2018–C.T./GST
29/11/2018
Extension of the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 31/01/2019
1605-F.T.
15/11/2018
Seeks to further  amend  the notification No. 1344-F.T., dated 13.09.2018 to exempt a public sector undertaking from deduction of tax at source in case of a supply received from another public sector undertaking
1571-F.T.
02/11/2018
Corrigendum to Notification No. 1035-F.T. dated 27.07.2018
1570-F.T.
02/11/2018
Seeks to amend WBGST Rules, 2017 (Thirteen Amendment) Rules, 2018
26/2018–C.T./GST
30/10/2018
Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018
1540-F.T.
30/10/2018
Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018
1539-F.T.
30/10/2018
Seeks to exempt the authorities incurring expenditure subject to post audit under Ministry of Defence from TDS compliance with retrospective effect from 1st October, 2018.
1538-F.T.
30/10/2018
Seeks to supersede Notification No. 1642-F.T., dated 15.09.2017 regarding handicraft goods
25/2018–C.T./GST
26/10/2018
Extension of due date for furnishing return in GSTR- 3B for the month of September, 2018 till 25.10.2018.
1506-F.T.
12/10/2018
 Seeks to make amendments (Twelfth Amendment, 2018) to the WBGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10).
1505-F.T.
12/10/2018
Seeks to make amendments (Eleventh Amendment, 2018) to the WBGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 1339-F.T.- Central Tax dated 13.09.2018.
1427-F.T.
28/09/2018
Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies
1426-F.T.
28/09/2018
Seeks to insert explanation in an entry in notification No.1136-F.T. dated 28.06.2017 by exercising powers conferred under section 11(3) of WBGST Act, 2017
1358-F.T.
14/09/2018
Corrigendum to notification no. 1034-F.T. [18/2018-State Tax (Rate)] dated 27.07.2018.
1345-F.T.
13/09/2018
Seeks to bring into effect section 52 of the WBGST Act (provisions related to TCS) from 01.10.2018
1344-F.T.
13/09/2018
Seeks to bring into effect section 51 of the WBGST Act (provisions related to TDS) from 01.10.2018
1343-F.T.
13/09/2018
Notification amending the WBGST Rules, 2017 (Tenth Amendment Rules, 2018)
1342-F.T.
13/09/2018
Notification amending the WBGST Rules, 2017 (Ninth Amendment Rules, 2018)
1341-F.T.
13/09/2018
Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover upto Rs 1.5 crores
1340-F.T.
13/09/2018
Seeks to waive the late fee paid under section 47 by certain classes of taxpayers.
1339-F.T.
13/09/2018
Notification amending the WBGST Rules, 2017 (Eighth Amendment Rules, 2018)
24/2018–C.T./GST
13/09/2018
Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. 1081-F.T., dated 06.08.2018) taxpayers [Amends notification No. 17/2018-C.T./GST dated 10.08.2018 (34/2018 – State Tax)]
23/2018–C.T./GST
13/09/2018
Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. 1081-F.T. , dated 06.08.2018) taxpayers [Amends notification Nos.11-C.T./GST dated 18.09.2017 (35/2017 – State Tax) and 04/2018-C.T./GST dated 23.03.2018 (16/2018 – State Tax)]
22/2018–C.T./GST
13/09/2018
Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. 1081-F.T., dated 06.08.2018) taxpayers [Amends notification Nos. 04-C.T./GST dated 08.08.2017 (21/2017 – State Tax) and 18-C.T./GST dated 15.11.2017 (56/2017 – State Tax)]
21/2018–C.T./GST
13/09/2018
Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above Rs 1.5 crores
20/2018–C.T./GST
13/09/2018
Seeks to waive the late fee paid under section 47 by certain classes of taxpayers
19/2018–C.T./GST
13/09/2018
Seeks to extend the due date for filing of FORM GST ITC-04
1172-F.T.
21/08/2018
Amendment of Notification No. 1639-F.T. dated 14.09.2017 regarding West Bengal Screening Committee on anti-profiteering.
18/2018-C.T./GST
21/08/2018
Extension of due date of filing GSTR-3B for the month of July, 2018 till 24.08.2018.
1143-F.T.
14/08/2018
Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore for the months of July, 2018 to March, 2019.
17/2018-C.T./GST
10/08/2018
Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 .
16/2018-C.T./GST
10/08/2018
Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover more than Rs.1.5 crore for the months of July, 2018 to March, 2019.
1081-F.T.
06/08/2018
Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
1080-F.T.
06/08/2018
Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.
15/2018-C.T./GST
30/07/2018
Seeks to extend the due date for filing of FORM GSTR-6 for the periods of July, 2017 to August, 2018 till 30.09.2018.
1037-F.T.
27/07/2018
Seeks to prescribe concessional WBGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
1036-F.T.
27/07/2018
Seeks to amend Notification No 1129-F.T. dated  28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
1035-F.T.
27/07/2018
Seeks to amend Notification No. 1126-F.T. dated  28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
1034-F.T.
27/07/2018
Seeks to amend Notification No. 1125-F.T. dated  28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
1033-F.T.
27/07/2018
Seeks to insert explanation in an item in notification No. 1135-F.T. dated 28.06.2017 by exercising powers conferred under section 11(3) of CGST Act, 2017.
1032-F.T.
27/07/2018
Seeks to amend notification No. 1138-F.T. dated 28.06.2017 to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.
1031-F.T.
27/07/2018
Seeks to amend notification No. 1137-F.T. dated 28.06.2017 so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).
1030-F.T.
27/07/2018
Seeks to amend notification No. 1136-F.T dated 28.06.2017 so as to notify exempt some services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
1029-F.T.
27/07/2018
Seeks to amend notification No. 1135-F.T. dated 28.06.2017 so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
14/2018-C.T./GST
12/07/2018
Exemption from generation of e-waybill  in case of intra-state movement of goods in West Bengal  for job work.
916-F.T.
06/07/2018
Amending the WBGST Rules, 2017 [ WBGST (Seventh) Amendment Rules, 2018]
915-F.T.
06/07/2018
Amendment of Notification No. 1132-F.T. dated 28.06.2017 suspending RCM u/s 9(4) till 30/09/2018
914-F.T.
06/07/2018
Amendment of Notification No. 1639-F.T. dated 14.09.2017 regarding State Level Screening Committee on anti-profiteering
836-F.T.
25/06/2018
Amending the WBGST Rules, 2017(Sixth Amendment Rules, 2018)
769-F.T.
13/06/2018
Notifying perishable or hazardous goods that may be disposed of after seizure under section 67(8) of the WBGST Act, 2017
768-F.T.
13/06/2018
Seeks to amend West Bengal Goods and Services Tax  Rules, 2017. (Fifth Amendment, 2018)
760-F.T.
12/06/2018
Seeks to amend notification No. 1128-F.T., dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)
13/2018-C.T./GST
06/06/2018
Extension of Threshold Limit for Generation of E-WayBill in case of Intra-State movement without passing through any other State from Rs. 50,000/- to Rs. 1,00,000/-.
12/2018-C.T./GST
06/06/2018
Extension of Due Date of Filing GSTR-6 for the Months of July, 2017 to June, 2018 till 31/07/2018.
11/2018-C.T./GST
28/05/2018
Seeks to notify that intra-State e-way bill shall effective from the 3rd day of June, 2018 in place of the 1st day of June, 2018.
10/2018-C.T./GST
28/05/2018
Seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017.
09/2018-C.T./GST
18/05/2018
Extension of due date of filing of GSTR-3B for the month of April, 2018.
599-F.T.
14/05/2018
Waiver of late fee payable by registered persons for failure to furnish the return in FORM GSTR-3B by the due date.
08/2018-C.T./GST
20/04/2018
Circulation of the West Bengal Appellate Authority for Advance Ruling Regulations, 2018.
518-F.T.
18/04/2018
WBGST (Fourth Amendment) Rules, 2018.
07/2018-C.T./GST
29/03/2018
To notify that irrespective of the value of the consignment no way bill under rule 138 shall be required to  be generated in case of intra-State movement of goods.
06/2018-C.T./GST
28/03/2018
Extension of date for filing the return in FORM GSTR-6.
05/2018-C.T./GST
28/03/2018
Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores.
01/WBGST/PRO/2018
28/03/2018
Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the West Bengal Goods and Service Tax Rules, 2017.
390-F.T
28/03/2018
Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore.
04/2018-C.T./GST
23/03/2018
To specify dates of filing GSTR-3B for the months of April, 2018 to June, 2018
357-F.T
23/03/2018
Seeks to exempt payment of tax under section 9(4) of the WBGST Act, 2017 till 30.06.2018
356-F.T
23/03/2018
Notifies the date from which e-way bill rules shall come into force
355-F.T
23/03/2018
Amending the WBGST Rules, 2017 (Third Amendment Rules, 2018)
282-F.T
07/03/2018
Rescinding notification No. 120-F.T. dated 24.01.2018, which reduced late fees on late filing of FORM GSTR-5A
281-F.T
07/03/2018
WBGST (Second Amendment) Rules, 2018 (including E-way Bill Rules)
165-F.T
05/02/2018
Seeks to postpone the coming into force of the e-waybill rules by rescinding Notification No. 2312-F.T dated 29.12.2017.
137-F.T
25/01/2018
Seeks to amend notification no 2023-F.T dated 14.11.2017 so as to correct name of certain department / institution.
136-F.T
25/01/2018
Seeks to exempt certain portion of tax on specified old and used Motor Vehicles from GST under section 11 of the WBGST Act, 2017.
135-F.T
25/01/2018
Seeks to amend notification No 1126-F.T. dated 28/06/2017, which exempts certain goods from GST under section 11 of the WBGST Act, 2017.
134-F.T
25/01/2018
Seeks to amend notification No 1125-F.T. dated 28/06/2017, which prescribes GST rates of goods.
133-F.T
25/01/2018
Seeks to exempt Central Government’s share of Profit Petroleum from State tax.
132-F.T
25/01/2018
Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right (TDR) and vice versa.
131-F.T
25/01/2018
Seeks to amend notification No. 1137-F.T. dated 28/06/2017 so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under WBGST Act, 2017 to be taxed under RCM
130-F.T
25/01/2018
Seeks to amend notification No. 1136-F.T dated 28/06/2017 so as to exempt certain services.
129-F.T
25/01/2018
Seeks to amend notification No. 1135-F.T dated 28/06/2017 so as to notify WBGST rates of various services.
122-F.T
24/01/2018
Amendment of notification No. 1069-F.T. dated 21/06/2017 for notifying e-way bill website.
121-F.T
24/01/2018
Reduction of late fee in case of delayed filing of FORM GSTR-6.
120-F.T
24/01/2018
Reduction of late fee in case of delayed filing of FORM GSTR-5A.
119-F.T
24/01/2018
Reduction of late fee in case of delayed filing of FORM GSTR-5.
118-F.T
24/01/2018
Reduction of late fee in case of delayed filing of FORM GSTR-1.
117-F.T
24/01/2018
WBGST (First Amendment) Rules, 2018.
03/2018-C.T./GST
25/01/2018
Notification under rule 138(14)(d) regarding intra-State e-waybill.
02/2018-C.T./GST
24/01/2018
Extension the time limit for filing FORM GSTR-6 for the months of July, 2017 to February, 2018 till 31.03.2018.
01/2018-C.T./GST
24/01/2018
Extension the time limit for filing FORM GSTR-3B for the month of December, 2018 till 22.01.2018.
61-F.T
10/01/2018
Memorandum to set up an office of the West Bengal Authority for Advance Ruling.
60-F.T
10/01/2018
West Bengal Authority for Advance Ruling Regulations, 2018.
7-F.T
02/01/2018
Seeks to further amend notification No.1142-F.T. dated 28.06.2017 so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.
2318-F.T
29/12/2017
Amendment to Notification No. 1142-F.T. dated 28.06.2017.
2313-F.T
29/12/2017
Fourteenth amendment to the WBGST Rules, 2017.
2312-F.T
29/12/2017
Appointment of the 1st day of February, 2018 as the effective date from which the provisions of serial number 2(viii) and 2(ix) of Notification No. 1568-F.T. dated 30.08.2017, shall come into force.
2311-F.T
29/12/2017
Waiver of certain amount of late fee payable by any registered person for failure to furnish Form GSTR-4 by the due date.
2310-F.T
29/12/2017
Extension of time for furnishing GSTR-1 for QE September, 2017, December, 2017 and March, 2017 for registered persons having turnover upto 1.5 crore.
26–C.T./GST
29/12/2017
Extension of due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores in supersession of notification No. 19 C.T./GST, dated the 15th November, 2017.
2275-F.T
21/12/2017
Corrigendum to Notifications No. 1151-F.T. and No. 1568-F.T.
2274-F.T
21/12/2017
WBGST (Thirteenth Amendmend) Rules
25-C.T./GST
21/12/2017
Extension of time limit for filing FORM GSTR-5 till 31.01.2018
24-C.T./GST
21/12/2017
Extension of time limit for filing FORM GST ITC-01 till 31.01.2018
2159-F.T
01/12/2017
Corrigendum to Notification No.1277-F.T dated 14.07.2017
2035-F.T
15/11/2017
Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods
2034-F.T
15/11/2017
Seeks to exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52 of the
CGST Act from obtaining compulsory registration under section 24(ix) of the Act provided their aggregate all India
turnover does not exceed 20 lakh rupees
2033-F.T
15/11/2017
Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017
onwards to 25 rupees per day. (In case of nil return filers, late fee is to be 10 rupees per day.)
2032-F.T
15/11/2017
Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs.1.5 crore
2031-F.T
15/11/2017
WBGST (twelfth) Amendment Rules, 2017
23–C.T./GST
15/11/2017
Seeks to extend the due date for submission of details in FORM GST-ITC-04 till 31.12.2017.
22–C.T./GST
15/11/2017
Seeks to extend the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the month of July, 2017 till31.12.2017.
21–C.T./GST
15/11/2017
Seeks to extend the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5, for the months of July to October, 2017 till 11.12.2017.
20–C.T./GST
15/11/2017
Seeks to extend the time limit for filing of FORM GSTR-4 till 24.12.2017.
19–C.T./GST
15/11/2017
Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores.
18–C.T./GST
15/11/2017
Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 by the 20th of the succeeding month.
2025-F.T
14/11/2017
Seeks to amend notification No. 1136-F.T dated 28.06.2017 [Exempt Services]
2024-F.T
14/11/2017
Seeks to amend notification No. 1135-F.T dated 28.06.2017 [Rate on Services]
2023-F.T
14/11/2017
This notification seeks to prescribe 2.5% concessional WBGST rates on certain goods supplies to specific public funded research institute and subject to specified condition

[ new stand-alone notification]

2022-F.T
14/11/2017
Seeks to amend notification no 1129-F.T. dated 28.06.2017 so as to block refund of ITC on certain goods
2021-F.T
14/11/2017
Seeks to amend notification No 1128-F.T. dated 28.06.2017 so as to include cotton under revere charge under section 9(3) of WBGST Act, 2017
2020-F.T
14/11/2017
Seeks to amend notification No 1126-F.T. dated 28.06.2017, which exempts certain goods from GST under section 11 of the WBGST Act, 2017
2019-F.T
14/11/2017
Seeks to amend notification No 1125-F.T. dated 28.06.2017, which prescribes GST rates under section 9 of the WBGST Act, 2017
17–C.T./GST
31/10/2017
Seeks to further extend the due dates for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 till 30th day of November, 2017 and 11th day of December, 2017 respectively
16–C.T./GST
31/10/2017
Seeks to extend the due date for submission of details in FORM GST-ITC-04 till the 30th day of November, 2017
15–C.T./GST
31/10/2017
Seeks to extend the due date for submission of details in FORM GST-ITC-01 till the 30th day of November, 2017
1908-F.T.
30/10/2017
WBGST Rules (Eleventh) Amendment.
1888-F.T.
24/10/2017
Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for August, 2017  & September, 2017.
1874-F.T.
23/10/2017
Seeks to prescribe state Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
1854-F.T.
18/10/2017
Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the WBGST rules, 2017
1853-F.T.
18/10/2017
Seeks to notify certain supplies as deemed exports under section 147 of the WBGST Act, 2017
1852-F.T.
18/10/2017
Tenth amendment to WBGST Rules, 2017
1851-F.T.
18/10/2017
Seeks to reduce GST rate on Food preparations for free distribution to economically weaker sections of the society (Pushtahaar)
1803-F.T.
13/10/2017
WBGST(Removal of Difficulties) Order No. 01/2017
1802-F.T.
13/10/2017
Seeks to exempt payment of tax under section 9(4) of the WBGST Act, 2017 till 31/03/2018
1801-F.T.
13/10/2017
Seeks to prescribe State Tax rate on the leasing of motor vehicles [37/2017(R)]
1800-F.T.
13/10/2017
Seeks to amend Notification No. 1128-F.T. dated 28/06/2017 [04/2017(R)]
1799-F.T.
13/10/2017
Seeks to amend Notification No. 1126-F.T. dated 28/06/2017 [02/2017(R)]
1798-F.T.
13/10/2017
Seeks to amend Notification No. 1125-F.T. dated 28/06/2017 [01/2017(R)]
1797-F.T.
13/10/2017
Seeks to amend Notification No. 1137-F.T. dated 28/06/2017 [13/2017(R)]
1796-F.T.
13/10/2017
Seeks to amend Notification No. 1136-F.T. dated 28/06/2017 [12/2017(R)]
1795-F.T.
13/10/2017
Seeks to amend Notification No. 1135-F.T. dated 28/06/2017 [11/2017(R)]
1794-F.T.
13/10/2017
Seeks to amend Notification No. 1142-F.T. dated 28/06/2017 for increasing monetary limit of Composition Levy.
1793-F.T.
13/10/2017
Ninth amendment to WBGST Rules, 2017.
1792-F.T.
13/10/2017
Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores.
1791-F.T.
13/10/2017
Seeks to cross-empower Central Tax officers for processing and grant of refund.
1790-F.T.
13/10/2017
Seeks to amend Notification No. 1642-F.T. dated 15/09/2017 so as to add certain items to the list of “handicrafts goods”.
1763-F.T.
10/10/2017
Eighth amendment to WBGST Rules, 2017.
1762-F.T.
10/10/2017
Exempting supply of services associated with transit cargo to Nepal and Bhutan.
14–C.T./GST
13/10/2017
Extension of time limit for making a declaration in  GST ITC- 01 for the  months  of July, August and September, 2017
13–C.T./GST
13/10/2017
Further Extension of time limit for submitting GSTR-6 for the  months  of July, August and September, 2017
12–C.T./GST
13/10/2017
Extension of time limit for submitting GSTR-4 for the quarter July to September, 2017
1736-F.T.
21/09/2017
Corrigendum to Notification No. 1137-F.T. dated 28/06/2017 relating to Advocate Services
1720-F.T.
21/09/2017
Amendment of Notification No. 1076-F.T. dated 21/06/2017
1719-F.T.
21/09/2017
Amendment of Notification No. 1072-F.T. dated 21/06/2017
1715-F.T.
21/09/2017
Seeks to amend Notification No. 1129-F.T. [ 5/2017- State Tax(rate)] dated 28/06/2017 to give effect to GST council decisions regarding restriction of refund on corduroy fabrics.
1714-F.T.
21/09/2017
Seeks to amend Notification No. 1126-F.T. [ 2/2017- State Tax(rate)] dated 28/06/2017 to give effect to GST council decisions regarding exemptions to goods
1713-F.T.
21/09/2017
Seeks to amend Notification No. 1125-F.T. [1/2017- State Tax(rate)] dated 28/06/2017 to give effect to GST council decisions regarding goods rates.
1700-F.T.
21/09/2017
Seeks to exempt certain supplies to NPCIL under section 11(1)
1685-F.T.
21/09/2017
Seeks to amend Notification No.  1136-F.T. [12/2017-State Tax (rate)] dated 28/06/2017 to exempt right to admission to the events organized under FIFA U-17 World Cup 2017.
1684-F.T.
21/09/2017
Seeks to amend Notification No.1135-F.T. [11/2017-State Tax (rate)] dated 28/06/2017 to reduce WBGST rate on specified supplies of Works Contract Services.
1682-F.T.
20/09/2017

Extension of date of disposal of applications by the W.B. A. & R. Board.

1665-F.T.
18/09/2017

Notifying section 51 of the WBGST Act, 2017 for TDS.

1656-F.T.
18/09/2017

Seventh amendment to the WBGST Rules, 2017.

11–C.T./GST
18/09/2017

To specify the dates of furnishing  GSTR-3B for the months of August, 2017 to December, 2017

1642-F.T.
15/09/2017

Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.

1639-F.T.
14/09/2017

Constitution of West Bengal Screening Committee on anti-profiteering

1638-F.T.
14/09/2017

Appointment of West Bengal  Appellate Authority for Advance Ruling

1637-F.T.
14/09/2017

Appointment of West Bengal Authority for Advance Ruling

10–C.T./GST
11/09/2017

Extension of date of furnishing of return by ISD for the month of July, 2017.

09–C.T./GST
11/09/2017

Extension of date of furnishing details/return for  the month of July, 2017.

08–C.T./GST
05/09/2017

Extension of due dates for furnishing details/return for the month of July, 2017 and August, 2017

1591-F.T.
04/10/2017

Waiver of late fee for late filing of GSTR-3B for the month of July, 2017

1568-F.T.
30/08/2017

Sixth Amendment to the WBGST Rules 2017

1483-F.T.
21/08/2017

Notification regarding e-waybill for Textiles

07–C.T./GST
28/08/2017

Extension of  the time limit for furnishing the return by an Input Service Distributor for the months of July, 2017 and August, 2017

1512-F.T.
23/08/2017
Appointment of CCT/WB s Director of Electricity Duty also.
1500-F.T.
22/08/2017
Amendment of Notification No.1141-F.T. dated 28/06/2017.
1499-F.T.
22/08/2017
Amendment of Notification No.1137-F.T. dated 28/06/2017
1498-F.T.
22/08/2017
Amendment of Notification No.1136-F.T. dated 28/06/2017
1497-F.T.
22/08/2017
Amendment of Notification No. 1135-F.T.. dated 28/06/2017
06–C.T./GST
21/08/2017
Notification further extending date of furnishing Form-3B and date of payment of tax.
1475-F.T.
18/08/2017
WBGST Rates for Tractor Parts
1456-F.T.
17/08/2017
WBGST Rules 5th Amendment
05–C.T./GST
17/08/2017
Notification regarding furnishing the return in FORM GSTR-3B
1385-F.T.
01/08/2017

WBGST Rules 4th Amendment

04–C.T./GST
08/08/2017
Date for filing of GSTR-3B
03 –C.T./GST
08/08/2017
Time period for filing of details in FORM GSTR-3
02 –C.T./GST
08/08/2017
Time period for filing of details of inward supplies in FORM GSTR-2
01–C.T./GST
08/08/2017
Time period for filing of details of outward supplies in FORM GSTR-1
1357-F.T
27/07/2017

Corrigendum to Notification No. 1126-F.T. dated 28/06/17

1351-F.T
27/07/2017

Corrigendum to Notification No. 1125-F.T. dated 28/06/17

1278-F.T.

14/07/2017

Corrigendum of Department Notification No.1126-F.T. dated 28/06/2017

1277-F.T.

14/07/2017

Corrigendum of Department Notification No.1125-F.T. dated 28/06/2017

1221-F.T.

06/07/2017

WBGST Rules 3rd Amendment

1176-F.T.

30/06/2017

Corrigendum of Department Notification No.1125-F.T. dated 28/06/2017

1175-F.T.

30/06/2017

Amendment of Department Notification No.1125-F.T. dated 28/06/2017

1158-F.T.
30/06/2017

Constitution of the West Bengal Appellate Authority for Advance Ruling (State specific)

1157-F.T.
30/06/2017

Constitution of the West Bengal Authority for Advance Ruling (State specific)

1156-F.T.
30/06/2017
Documents required for transportation of goods while the said goods are in movement or in transit storage in the State of West Bengal (State specific)
1154-F.T.
29/06/2017
Amendment to Notification No. 1071-F.T. dated 21.06.2017
1153-F.T.
29/06/2017
Rate of interest per annum under SGST
1152-F.T.
29/06/2017
Mentioning of the digits of Harmonised System Nomenclature (HSN) Codes
1151-F.T.
29/06/2017
The West Bengal Goods And Services Tax Rules, 2017 (Part II) (w. e. f. 01.07.2017)
1150-F.T.
29/06/2017
Amendment to rules notified under Notification No. 1068 –F.T dated 21.06.2017
1142-F.T.
28/06/2017
Increased limit of the aggregate turnover for composition levy and conditions thereof under WBGST [section 10(1)]
1141-F.T.
28/06/2017
The categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator [section 9(5)]
1140-F.T.
28/06/2017
Specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under SGST [section 55]
1139-F.T.
28/06/2017
Non-availability of refund of unutilized ITC for supply of service specified in item 5(b) of Schedule II of SGST (construction of building, complex etc.) [section 54(3)]
1138-F.T.
28/06/2017
Supplies which shall be treated neither as a supply of goods nor a supply of services under SGST [section 7(2)]
1137-F.T.
28/06/2017
Categories of services on which tax will be payable on reverse charge mechanism under SGST [section 9(3)]
1136-F.T.
28/06/2017
SGST exempt services notified under section 11(1)
1135-F.T.
28/06/2017
SGST Rate Schedule of services and value of construction services and lottery [sections 9(1), 11(1), 15(5), 16(1)]
1134-F.T.
28/06/2017
SGST exemption for dealers operating under Margin Scheme notified under section 11(1)
1133-F.T.
28/06/2017
Notification exempting supplies to TDS deductor by a supplier, who is not registered , under section 11(1)
1132-F.T.
28/06/2017
SGST exemption from reverse charge upto Rs. 5000/- per day under section 11(1)
1131-F.T.
28/06/2017
Exemption from SGST supplies by CSD to Unit Run Canteens and supplies by CSD/Unit Run Canteen to authorised customers under section 11(1)
1130-F.T.
28/06/2017
Notification prescribing refund of 50% of SGST on supplies to CSD under section 55
1129-F.T.
28/06/2017
Notification specifying supplies of goods in respect of which no refund of unutilized input tax credit shall be allowed under section 54(3)
1128-F.T.
28/06/2017
Notification prescribing reverse charge on certain specified supplies of goods under section 9(3)
1127-F.T.
28/06/2017
2.5% concessional rate for intra-state supplies of goods as listed therein required in connection with petroleum operations like exploration.
1126-F.T.
28/06/2017
SGST exempt goods notified under section 11(1)
1125-F.T.
28/06/2017
SGST Rate Schedule of goods notified under section 9(1)
1124-F.T.
28/06/2017
Effective date of W.B.G.S.T. Ordinance, 2017- Second Notification (w.e.f. 01.07.2017)
1078-F.T.
21/06/2017
Territorial jurisdiction of areas of different Charges, Circles and other offices (State specific)
1077-F.T.
21/06/2017
Administrative set-up under WBGST (State specific)
1076-F.T.
21/06/2017
Appointment of other officers of State Tax (State specific)
1075-F.T.
21/06/2017
Appointment of the Additional Commissioner of State Tax (State specific)
1074-F.T.
21/06/2017
Appointment of the Special Commissioner of State Tax (State specific)
1073-F.T.
21/06/2017
Appointment of the Commissioner of State Tax (State specific)
1072-F.T.
21/06/2017
Appointment of classes of officers for carrying out the purposes of the WBGST Ordinance, 2017 (State specific)
1071-F.T.
21/06/2017
Methods of authentication for taxable persons [ as per rule 26(1)] (w. e. f. 22.06.2017)
1070-F.T.
21/06/2017
Exemption from registration to those whose supplies are exclusively liable to be taxed under reverse charge basis (w. e. f. 22.06.2017)
1069-F.T.
21/06/2017
The GST Common Portal http://www.gst.gov.in (w. e. f. 22.06.2017)
1068-F.T.
21/06/2017
The West Bengal Goods And Services Tax Rules, 2017 (Part I) (w. e. f. 22.06.2017)
1067-F.T.
21/06/2017
Effective date of W.B.G.S.T. Ordinance, 2017- First Notification (w. e. f. 22.06.2017)
20/06/2017
West Bengal Taxation Laws (Amendment) Ordinance, 2017
15/06/2017
West Bengal Goods and Services Tax
GOODS AND SERVICES TAX
Trade Circulars
Trade Circular No. Date Subject Matter .
07/2019 08/01/2019 GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
06/2019 08/01/2019 Clarification on GST rate applicable on supply of food and beverage services by educational institution.
05/2019 08/01/2019 Clarification on issue of classification of service of printing of pictures covered under 998386.
04/2019 08/01/2019 Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
03/2019 08/01/2019 Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
59/2018 31/12/2018 Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals.
58/2018 31/12/2018 Clarification regarding GST rates & classification (goods)
57/2018 31/12/2018 Clarification on refund related issues
56/2018 31/12/2018 Clarification on export of services under GST
55/2018 31/12/2018 Circular on denial of composition option by tax authorities and effective date thereof
54/2018 31/12/2018 Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the WBGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the WBGST Act; applicability of notification No. 1345- F.T. – 13.09.2018; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST
Corrigendum 22/11/2018 Corrigendum to T. C. No. 40/2018 dated 17/09/2018
53/2018 22/11/2018 Circular clarifying collection of tax at source by Tea Board of India
52/2018 22/11/2018 Scope of principal and agent relationship under Schedule I of WBGST Act, 2017 in the context of del credere agent
51/2018 22/11/2018 Circular to clarify the procedure in respect of return of time expired drugs or medicines
50/2018 22/11/2018 Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
49/2018 22/11/2018 Clarification on certain issues related to refund
48/2018 22/11/2018 Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
47/2018 22/11/2018 GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
46/2018 18/09/2018 Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 08/2018 dated 16/04/2018 and 36/2018 dated 17/09/2018
45/2018 18/09/2018 Levy of GST on Priority Sector Lending Certificate
Corrigendum 17/09/2018 Corrigendum to Trade circular No. 17/2017 dated 21.12.2017
44/2018 17/09/2018 E-way bill in case of storing of goods in godown of transporter
43/2018 17/09/2018 Processing of refund applications filed by Canteen Stores Department (CSD)
42/2018 17/09/2018 Clarification on refund related issues
41/2018 17/09/2018 Recovery of arrears of wrongly availed input tax credit under the existing law and inadmissible transitional credit
40/2018 17/09/2018 Scope of Principal-agent relationship in the context of Schedule I of the WBGST Act
39/2018 17/09/2018 Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics
38/2018 17/09/2018 Taxability of services provided by Industrial Training Institutes (ITI)
37/2018 17/09/2018 Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
36/2018 17/09/2018 Seeks to modify Trade Circular No. 08/2018 dated 16/04/2018
35/2018 17/09/2018 Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
34/2018 17/09/2018 Clarifications of certain issues under GST- moulds & dies, tea , car servicing etc.
33/2018 17/09/2018 Clarification on refund related issues
32/2018 17/09/2018 Issue related to taxability of ‘tenancy rights’ under GST
31/2018 17/09/2018 Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal
30/2018 17/09/2018 Clarifications on issues related to Job Work
29/2018 17/09/2018 Clarification regarding taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JV
28/2018 17/09/2018 Clarification regarding GST in respect of certain services
27/2018 17/09/2018 Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting
26/2018 17/09/2018 Clarification regarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86
25/2018 17/09/2018 Seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol
24/2018 17/09/2018 Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
23/2018 17/09/2018 Filing of returns under GST
22/2018 17/09/2018 Trade circular to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]
21/2018 17/09/2018 Classification and GST rate on Terracotta idols
20/2018 17/09/2018 Clarification on taxability of custom milling of paddy
19/2018 17/09/2018 Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics
18/2018 17/09/2018 Clarifications regarding applicability of GST and availability of ITC in respect of certain services
17/2018 17/09/2018 Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit
16/2018 17/09/2018 Clarification of classification of cut pieces of fabric under GST
15/2018 17/09/2018 Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]
14/2018 17/09/2018 Clarification on taxability of printing contracts
13/2018 13/08/2018 Classification of imported fertilizers used in the manufacture of other fertilizers at 5% GST rate
12/2018 13/08/2018 Clarification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products.
11/2018 13/08/2018 Clarification regarding applicability of GST on various goods and services
10/2018 03/08/2018 Opening of migration window for tax payers till 31st August, 2018 and related Standard Operating Procedure (SOP)
09/2018 16/04/2018 Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
08/2018 16/04/2018 Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
07/2018 16/04/2018 Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports.
06/2018 28/03/2018 E-waybill for inter-State movement of goods under GST with effect from the 1st day of April, 2018.
05/2018 17/03/2018 Clarifications on exports related refund issues.
04/2018 22/02/2018 Re-organisation of Large Tax Payer Unit (LTU).
Corrigendum to Trade Circular No. 14/2017 dated 21/12/2017 06/02/2018

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger.

03/2018 05/02/2018 Re-introduction of Waybill System as existed till 31/01/2018.
02/2018 17/01/2018 Seat of Advance Ruling Authority constituted under the West Bengal Goods and Services Tax Act, 2017.
01/2018 08/01/2018 e-Waybill under GST with effect from 1st February, 2018.
17/2017 21/12/2017

Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.

16/2017 21/12/2017 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.
15/2017 21/12/2017

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries.

14/2017 21/12/2017

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger.

12/2017 15/11/2017 Manual filing and processing of refund claims in respect of zero-rated supplies.
11/2017 18/10/2017

Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis.

10/2017 11/10/2017 Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports.
09/2017 04/09/2017

System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B.

07/2017-Addendum 28/08/2017

Addendum to Trade Circular No. 07/2017 dated 19/07/2017 regarding Export

07/2017 19/07/2017

Clarification/Guidelines regarding submission of Bond/Letter of Undertaking (LUT) by the Exporters in respect of Exports without payment of Integrated Tax under WBGST/ CGST Rule 96A.

06/2017 30/06/2017

e-WAYBILL UNDER WBGST ORDINANCE, 2017

05/2017 30/06/2017

TAX DEDUCTED AT SOURCE

NOTIFICATIONS

(Click on the Notification No. to view the Notification)

Notification No. Notification date Subject
244-FT 14/02/2019 Extension of due date for disposal of revision cases under the WBVAT Act, 2003 by WB A & R Board
237-FT 13/02/2019 Amendment of rule 34(2) of the WBST Rules, 1995 regarding Nayara Energy Limited
1836-FT 19/12/2018 Seeks to extend the due date of filing application for settlement of dispute till 31.03.2019.
1835-FT 19/12/2018 Seeks to amend the West Bengal sales Tax (Settlement of Dispute) Rules, 1999.
1834-FT 19/12/2018 Seeks to appoint 19.12.2018 as the date on which section 2 of the West Bengal Taxation Laws (Amendment) Act, 2018 comes into force. The said section 2 contains amendment of the West Bengal Sales Tax (Settlement of Dispute) Act, 1999.
2227-L 17/12/2018 The West Bengal Taxation Laws (Amendment) Act, 2018 containing amendments of the West Bengal Sales Tax (Settle of Dispute) Act, 1999 and the West Bengal Goods and Services Tax act, 2017.
1808-FT 14/12/2018 Amendment of rule 49B of the WBVAT Rules, 2005 regarding tax deducted at source.
1793-FT 12/12/2018 Rebate of tax on intra-State sales of petrol and diesel under the WBST Act, 1994 in supersession of notification No. 1304-F.T. dated 11.09.2018
2010-L 27/11/2018 West Bengal Taxation Laws (Amendment) Bill, 2018
1607-FT 15/11/2018 Notification under the CST Act, 1956  regarding Fast Track revision
1606-FT 15/11/2018 Notification under section 87A  of the WBVAT Act, 2003  regarding Fast Track Revision
1569-FT 02/11/2018 Lower WBST Rates u/s 18(2), ENA etc
1568-FT 02/11/2018 Amendment of WBST Rates u/s 18(1) , ENA etc.
1514-FT 26/10/2018 Amendment of rule 26R of the West Bengal Value Added Tax Rules, 2005.
1475-FT 09/10/2018 Amendment of rule 210 of the WBST Rules, 1995 to do away with the requirement of waybill in Form 42 in respect of ENA (other than denatured), Rectified Spirit (other than denatured), Foreign Liquor or Country Liquor
1346-FT 13/09/2018 Extension of date for disposal of revision cases under the WBVAT Act, 2003 by WBA&R Board
1304-FT 11/09/2018 Rebate of tax on intra-State sales of petrol and diesel under the WBST Act, 1994
1059-FT 01/08/2018 Amendment of rule 34 under the WBST Rules, 1995
379-FT 27/03/2018 Effective dates of the WB Finance Act, 2018
378-FT 27/03/2018 Extension of date for disposal of cases by WBA&R Board
795-FT 15/06/2018 Creation of Units of Bureau of Investigation under section 8(2) of the WBVAT Act, 2003
405-FT 29/03/2018 Further Amendment to Notification No.1067-FT dt. 06.08.2013 under WBST Act,1994 regarding ATF
404-FT 29/03/2018 Amendment of WBVAT Rules,2005
323-L 05/03/2018 West Bengal Finance Act 2018
63-FT 10/01/2018 To appoint appellate authority to Tax Recovery Officers.
2309-FT 29/12/2017 Amendment of WBVAT Rules- extension of date of furnishing Form 88 etc. upto 31.01.2018 for FY 2016-17.
1148-L 25/09/2017 THE WEST BENGAL TAXATION LAWS (SECOND AMENDMENT) ACT, 2017.
1717-FT 22/09/2017 Seeks to transfer the officers and other employees posted at check posts.
1716-FT 22/09/2017 Seeks to rescind the Notification No. 1719-F.T. dated 02.11.2010 which was issued for setting up Check posts.
1323-FT 21/07/2017 Amendment in the West Bengal Value Added Tax Rules, 2005
1292-FT 17/07/2017 Appointment of Commissioner of Commercial Taxes, West Bengal also as Commissioner of Agricultural Income-tax
1291-FT 17/07/2017 Abolition of the Directorate of Agriculture Income Tax and the Directorate of Electricity Duty by way of merger with the Directorate of Commercial Taxes, West Bengal
1174-FT 30/06/2017 WBST Schedule IV rates in supersession of Notification No. 1173-FT dated 30/06/2017
1173-FT 30/06/2017 WBST Schedule IV rates
1155-FT 29/06/2017 Effect date of WB Ord. No. III of 2017
1144-FT 28/06/2017 Extension of date for revision under WBVAT Act
1143-FT 28/06/2017 Cess Exemption under WBTIDF Act, 2002
Ordinance III of 2017 20/06/2017 West Bengal Taxation Laws (Amendment) Ordinance, 2017
1049-FT 19/06/2017 Amendment in the West Bengal Value Added Tax Act, 2003
1048-FT 19/06/2017 Amendment in the West Bengal Value Added Tax Act, 2003
Ordinance II of 2017 15/06/2017 West Bengal Goods and Services Tax
950-FT 02/06/2017 Amendment in the Sales Tax (Settlement of Disputes) Rules, 1999
949-FT 02/06/2017 Introduction of West Bengal Taxation Laws (Amendment) Act, 2017
595-L 02/06/2017 The West Bengal Taxation Laws (Amendment) Act, 2017.
857-FT 19/05/2017 Amendment in the West Bengal Value Added Tax Rules, 2005
624-FT 07/03/2017 Amendment in the West Bengal Value Added Tax Act, 2003
457-FT 07/03/2017 Ammendments of West Bengal Tax on Entry of Goods into Local Areas Rules, 2012
449-FT 06/03/2017 Effective date for commencement of West Bengal Finance Act, 2017
256-L 06/03/2017 The West Bengal Finance Act, 2017
156-FT 31/01/2017 Amendment in the West Bengal State Tax (Settlement of Dispute) Act, 1999
1918-FT 30/12/2016 Amendment of the West Bengal Sales Tax (Settlement of Dispute) Rules,1999
1916-FT 30/12/2016 Extension of Date within which applications of revisions filed u/s 87 shall be disposed of .
1135-L 30/12/2016 West Bengal Taxation Laws(Amendment )Act,2016 for sale of liquors
1917-FT 30/12/2016 Effective Date for Commencement of West Bengal Taxation Laws(Amendment )Act,2016
1075-L 14/12/2016 Bill for amendments in the West Bengal Sales Tax Act 1994, the West Bengal State Tax (Settlement of Dispute) Act, 1999, and the West Bengal Value Added Tax Act, 2003.
1559-FT 24/10/2016 Amendment of W.B. Value Added Tax Rules, 2005.
1479-FT 03/10/2016 Amendment of W.B. Value Added Tax Rules, 2005.
1472-FT 29/09/2016 Extension of date for disposal of applications for revision.
1391-FT 16/09/2016 Exemption from payment of Entry Tax.
1198-FT 16/08/2016 Amendments in the West Bengal Sales Tax Rules, 1995.
1197-FT 16/08/2016 Appointed dates under West Bengal Finance Act 2016.
1196-FT 16/08/2016 Amendments in the department notification No. 2372-F.T ., dated the 2nd August, 2002.
1195-FT 16/08/2016 Amendments in the department notification No. 2373-F.T ., dated the 2nd August, 2002.
1070-FT 01/08/2016 Amendments in the department resolution No. 483-F.T., dated the 31st March, 2010.
1024-FT 21/07/2016 Amendment of W.B. Value Added Tax Rules, 2005.
682-L 28/07/2016 Amendments in the West Bengal State Tax on Professions, Trades, Callings and Employments Act 1979, the Stamp Act 1899, in its application to West Bengal, the West Bengal Sales Tax Act 1994, and the West Bengal Value Added Tax Act 2003.
798-FT 03/06/2016 Amendment in Notification No. 1067-FT dated 6th August 2013.
93-FT 22/01/2016 Appointment of Tax Recovery Officers  under W.B. Value Added Tax Act, 2003.
92-FT 22/01/2016 Amendment of W.B. Value Added Tax (Certificate Proceedings) Rules, 2009.
68-FT 18/01/2016 Notification regarding Fast Track Revisional Authority under Central Sales Tax Act, 1956.
67-FT 18/01/2016 Notification regarding Fast Track Revisional Authority under West Bengal Value Added Tax Act, 2003.
60-FT 15/01/2016 Appointment of Tax Recovery Officers  under W.B. Value Added Tax Act, 2003.
59-FT 15/01/2016 Appointment of Tax Recovery Officers  under W.B. Sales Tax Act, 1994.
25-FT 07/01/2016 amendment of Schedule A and Schedule C under the West Bengal Value Added Tax Act, 2003.
2143-FT 23/12/2015 Notification for Draft Amendment in W.B. Value Added Tax Act, 2003.
1850-FT 29/10/2015 Amendment in W.B. Value Added Tax Rules, 2005.
1664-FT 16/09/2015 Amendment in W.B. Value Added Tax Rules, 2005.
1605-FT 16/09/2015 Amendment in W.B. Value Added Tax Rules, 2005.
1324-FT 31/07/2015 Amendment in Department Notification No. 483-F.T. dated 31/03/2010.
1323-FT 31/07/2015 amendment in West Bengal Sales Tax (Settlement of Dispute Act, 1999.
1240-FT 20/07/2015 Appointment of Tax Recovery Officer under West Bengal Sales Tax Act, 1994.
1239-FT 20/07/2015 Appointment of Tax Recovery Officer under West Bengal Value Added Tax Act, 2003.
1137-FT 06/07/2015 Exemption of Apparel Training and Design Centre from payment of tax under the . West Bengal Tax on Entry of Goods into Local Areas Act, 2012.
863-FT 30/06/2015 amendments in the West Bengal State Tax on Professions, Trades, Callings and Employments Rules.
820-FT 02/06/2015 Setting up of Large Tax Payer Unit..
790-FT 28/05/2015 Jurisdiction of STDS Cell, Data Analysis Wing and the ITC Investigation Unit in the Office of the Commissioner of Commercial Taxes, West Bengal.
665-FT 30/04/2015 Amount of tax payable under West Bengal Value Added Tax Act, 2003.
646-FT 30/04/2015 Jurisdictions under W. B. State Tax on Professions, Trades, Callings and Employments Act, 1979.
645-FT 30/04/2015 Ranks of appointed persons under W. B. State Tax on Professions, Trades, Callings and Employments Act, 1979.
587-FT 21/04/2015 Amendment of department’s notification No. 2373-F.T., dated 02/08/2002.
586-FT 21/04/2015 Amendment of department’s notification No. 2372-F.T., dated 02/08/2002.
526-FT 02/04/2015 Amendment in Department Notification No. 2229-F.R. dated 18/08/2003.
525-FT 02/04/2015 Amendment in Department Notification No. 2677-F.R. dated 29/09/2003.
524-FT 02/04/2015 Amendment in Department Notification No. 483-F.T. dated 31/03/2010.
523-FT 02/04/2015 amendment in West Bengal Value Added Tax Rules, 2005.
448-FT 24/03/2015 amendment in West Bengal Sales Tax (Settlement of Dispute) Rules, 1999.
447-FT 24/03/2015 Appointed dates under West Bengal Finance Act 2015.
435-L 24/03/2015 West Bengal Finance Act 2015.
1275-FB 10/01/2015 Amendment in Department Notification No. 908-F.T. dated 13/04/2005
13-FT 05/01/2015 Amendment in W. B. Value Added Tax Rules, 2005.
06-FT 02/01/2015 Amendment in W. B. State Tax on Professions, Trades, Callings and Employments Rules, 1979.
02-FT 02/01/2015 Amendment in W. B. State Tax on Professions, Trades, Callings and Employments Rules, 1979.
1239-FT 22/07/2014 Mandatory payment of Sales Taxes, Value Added Tax, Profession Tax and State Excise through GRIPS
1188-FT 14/07/2014 Amendments in the West Bengal State Tax on Professions, Trades, Callings and Employments Rules, 1979
1187-FT 14.07/2014 Amendment in department’s notification No. 2373-F.T., dated the 2nd day of August, 2002
1186-FT 14/07/2014 Amendment in department’s notification No. 2372-F.T., dated the 2nd day of August, 2002
1185-FT 14/07/2014 Amendments in this department’s resolution No 483-F.T dated the 31st March, 2010
1184-FT 14/07/2014 Amendments in the West Bengal Sales Tax Rules, 1995
1183-FT 14/07/2014 Amendments in the West Bengal Value Added Tax Rules, 2005
848-FT 28/05/2014 Effective Date under West Bengal Finance Act, 2014
412-FT 13/03/2014 Appointment of Tax Recovey Officers
440-L 11/03/2014 The West Bengal Finance Act, 2014 .
254-FT 21/02/2014 Appointment of Appellate Authority
1762-FT 30/10/2013 Exemption of Indian National Group of the Association for Bridge and Structural Engineering, New Delhi from paying Entry Tax on entry of goods for holding 36th International Symposium 2013.
1742-FT 27/12/2013 Exemption of Pawan Hans Ltd. from paying Entry Tax on entry of spares of helicopter into Kolkata .
1565-FT 18/11/2013 Modification of Notification No. 1531-F.T. dated 20.10.2008
1564-FT 18/11/2013 Amendment in W.B. Sales Tax Rules, 1995
1563-FT 18/11/2013 Amendment in Central Sales Tax (West Bengal) Rules, 1958
1562-FT 18/11/2013 Amendment in Resolution No. 483-F.T. dated 31.03.2010
1561-FT 18/11/2013 Amendment under W.B. Value Added Tax, 2003
1560-FT 18/11/2013 Amendment in Schedule A & C .
1558-FT 18/11/2013 Appointment of TRO under WBST Act,1994.
1557-FT 18/11/2013 Appointment of TRO under WBVAT Act,2003.
1513-FT 04/11/2013 Appointment of TRO under WBVAT Act,2003.
1504 30/10/2013 Exemption of Home Department, Election Branch from paying Entry Tax on entry of 1,50,000 units of batteries for EVMs.
319 26/09/2013 Amendment in W.B. Appellate and Revisional Board Regulations, 1995.
318 26/09/2013 Amendment in W.B. Appellate and Revisional Board Regulations, 1995.
1393-L-FT 11/09/2013 Notification under The West Bengal Value Added Tax (Amendment) Act, 2013.
1244-FT 06/09/2013 Draft of Amendment in Schedule A & C .
1126-FT 16/08/2013 Appointment of TRO under WBVAT Act,2003.
1125-FT 16/08/2013 Appointment of TRO under WBST Act,1994.
1067-FT 06/08/2013 Exemption in case of sale of aircraft fuel.
827-FT 18/06/2013 Amendment in W. B. State Tax on Professions, Trades, Callings and Employments Rules, 1979.
765-FT 05/06/2013 Amendment in W.B. Value Added Tax Rules, 2005.
654-FT 22/05/2013 Amendment in department’s resolution No. 483-FT.
653-FT 22/05/2013 Amendment in W.B. Sales Tax Rules, 1995 regarding extension of return filing date.
652-FT 22/05/2013 Amendment in W.B. Value Added Tax Rules, 2005 regarding Composition Registration, extension of return filing date etc.
511-FT 25/04/2013 Changes in Schedule-D.
454-FT 12/04/2013 Revision of rates of Profession Tax w.e.f. 01-04-2013
409-FT 02/04/2013 Amendment in Notification No. 1755-FT dated 05/11/2012.
408-FT 02/04/2013 Amendment under W.B. Value Added Tax, 2003.
372-FT 28/03/2013 Amendment in Resolution No. 483-FT dated 31/03/2010.
371-FT 28/03/2013 Amendment in Notification No. 2372-FT dated 02/08/2002.
370-FT 28/03/2013 Amendment in Notification No. 2373-FT dated 02/08/2002.
369-FT 28/03/2013 Amendment in W.B. Value Added Tax Rules, 2005.
366-FT 28/03/2013 Rate of Tax at which the tax shall be paid on MRP.
365-FT 28/03/2013 Amendment in Notification No. 1290-FT dated 30/08/2011 regarding change of rate of tax.
364-FT 28/03/2013 Notification under WB Finance Act, 2013.
543-L 26/03/2013 The West Bengal Finance Act, 2013.
285-FT 12/03/2013 Restructuring of Bureau of Investigation.
284-FT 12/03/2013 Restructuring of Bureau of Investigation.
80-FT 24/01/2013 Extension of Return Submission Dates.
71-FT 23/01/2013 Exemption from Entry Tax.
1907-FT 10/12/2012 Exemption from payment of Entry Tax.
1794-FT 08/11/2012 Amendment in W.B. Value Added Tax Rules, 2005.
1755-FT 05/11/2012 Appointment of Tax Recovery Officer.
1738-FT 02/11/2012 Amendment in W.B. Value Added Tax Rules, 2005.
1567-FT 25/09/2012 Amendment in Notification No. 1718-FT dated 02/11/2010 regarding Sonakania Checkpost.
1566-FT 25/09/2012 Amendment in Notification No. 1719-FT dated 02/11/2010 regarding Sonakania Checkpost.
1565-FT 25/09/2012 Amendment in W.B. Primary Education (Levy of Cess on Coal-bearing Lands) Rules, 1982 .
1495-FT 12/09/2012 Exemption of ECIL from payment of Entry Tax/
1318-FT 14/08/2012 Amendment in W.B. Rural Employment and Production Rules, 1976.
1317-FT 14/08/2012 Amendment in W.B. Primary Education (Levy of Cess on Coal-bearing Lands) Rules, 1982 .
1299-FT 06/08/2012 Amendment in W.B. Value Added Tax Rules, 2005 regarding Return.
1298-FT 06/08/2012 Amendment in W.B. Sales Tax Rules, 1995 regarding Return.
1297-FT 06/08/2012 Amendment in Central Sales Tax (West Bengal) Rules, 1958 regarding Return.
1090-FT 02/07/2012 Amendment in W.B. Entry Tax Rules, 2012 regarding deduction from turnover of imports for import of newsprint.
1059-FT 26/06/2012 Amendment in W.B. Value Added Tax Rules, 2005.
5400-F(Y) 25/06/2012 Amendment in W.B. Financial Rules, Volume-I and partial modification of Notification No. 10500-F dated November,2004.
913-FT 14/06/2012 Amendment in W.B. Value Added Tax Rules, 2005 regarding tax limit for compulsory e-payment.
465-FT 31/03/2012 Amendment in Notification No. 2373-FT dated 02/08/2002 under Central Sales Tax Act, 1956.
464-FT 31/03/2012 Amendment in Notification No. 2372-FT dated 02/08/2002 under Central Sales Tax Act, 1956.
462-FT 31/03/2012 Notification under Entry Tax Act,2012.
461-FT 31/03/2012 Notification under Entry Tax Act,2012.
456-FT 31/03/2012 Amendment in Notification No. 1290-FT dated 30/08/2011.
455-FT 31/03/2012 Notification under W.B. VAT Act, 2003.
454-FT 31/03/2012 Notification under WB Finance Act,2012.
453-FT 31/03/2012 West Bengal Entry Tax Rules, 2012.
452-FT 31/03/2012 Regarding Entry Tax.
451-FT 31/03/2012 Regarding Entry Tax.
458-L 31/03/2012 The West Bengal Finance Act, 2012.
457-L 31/03/2012 THE WEST BENGAL TAX ON ENTRY OF GOODS INTO
LOCAL AREAS ACT, 2012.
379-FT 16/03/2012 Amendment in Central Sales Tax (West Bengal) Rules, 1958.
378-FT 16/03/2012 Notification under W.B. VAT Act, 2003.
377-FT 16/03/2012 Amendment in W.B. Value Added Tax Rules, 2005.
376-FT 16/03/2012 Amendment in W.B. Sales Tax Rules, 1995.
236-FT 14/02/2012 Authorisation of Indian Overseas Bank to collect e-payment of State Commercial Taxes.
235-FT 14/02/2012 Authorisation of two branches of Andhra Bank and Corporation Bank to Collect VAT.
234-FT 14/02/2012 Authorisation of two branches of Andhra Bank and Corporation Bank to Collect State Sales Tax.
113-FT 24/01/2012 Amendment in the notification No. 1539-FT, dated 17/10/2011.
101-FT 20/01/2012 Amendment in W.B. Value Added Tax Rules, 2005 (regarding STDS).
1868-FT 29/12/2011 Amendment in Schedule A of WBVAT Act,2003
1838-FT 15/12/2011 Corrigendum to Notification No.1171-FT dated 01/08/2011
1837-FT 15/12/2011 Corrigendum to Notification No. 1539-FT dated 17/10/2011.
1824-FT 13/12/2011 Appointment of Tax Recovery Officers.
1696-FT 21/11/2011 West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme.
1695-FT 21/11/2011 West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme.
1637-FT 08/11/2011 Authorisation of Five more banks to collect e-payment of State Commercial Taxes.
1612-FT 02/11/2011 Notification under W.B. VAT Act, 2003 (Rate of Tax on MRP).
1539-FT 17/10/2011 Amendment in W.B. Value Added Tax Rules, 2005.
1538-FT 17/10/2011 Amendment in W.B. Sales Tax (Certificate Proceedings) Rules, 1996.
1537-FT 17/10/2011 Amendment in W.B. Sales Tax Rules, 1995.
1290-FT 30/08/2011 Rate of tax in respect of goods specified in Schedule D.
1289-FT 30/08/2011 Amendment in W.B. Sales Tax Act, 1994.
1288-FT 30/08/2011 Amendment in W.B. Sales Tax Act, 1994.
1287-FT 30/08/2011 Notification under WB Finance Act,2011.
1281-FT 30/08/2011 Amendment in the department resolution No.483-FT.
1017-L 30/08/2011 The West Bengal Finance Act, 2011
1236-FT 19/08/2011 Authorisation of two branches of IDBI Bank to Collect VAT.
1235-FT 19/08/2011 Authorisation of two branches of IDBI Bank to Collect Sales Tax.
1217-FT 17/08/2011 Appointment of Tax Recovery Officers under VAT Act, 2003.
1216-FT 17/08/2011 Appointment of Tax Recovery Officers under WBST Act,1994.
1215-FT 17/08/2011 Appointment of appellate authority for Tax Recovery cases.
1192-FT 04/08/2011 Online Refund.
1177-FT 01/08/2011 Amendment in Schedule A of the W.B. Value Added Tax Act, 2003 (inclusion of LPG) .
1176-FT 01/08/2011 Amendment in W.B. Sales Tax Rules, 1995.
1175-FT 01/08/2011 Amendment in Notification No. 351-FT dated 01/03/2011.
1173-FT 01/08/2011 Amendment in W.B. Value Added Tax Rules, 2005 regarding Form 14e & 15Re.
1171-FT 01/08/2011 Amendment in W.B. Value Added Tax Rules, 2005 regarding online Registration and Form-16.
1124-FT 21/07/2011 Amendment in W.B. Value Added Tax Rules, 2005 regarding VAT Refund .
986-FT 29/06/2011 Notification under W.B. Value Added Tax Act, 2003 regarding inclusion of LPG in Schedule A.
966-FT 28/06/2011 Amendment in W.B. Value Added Tax Rules, 2005.
896-FT 16/06/2011 Amendment in W.B. Sales Tax Rules, 1995.
804-FT 02/06/2011 Amendment in W.B. Value Added Tax Rules, 2005 regarding determination of late fee.
789-FT 01/06/2011 Amendment in the department resolution No.483-FT.
720-FT 18/05/2011 Amendment in W.B. Sales Tax Rules, 1995.
719-FT 18/05/2011 Amendment in W.B. Value Added Tax Rules, 2005
714-FT 18/05/2011 Appointment of Tax Recovery Officer under WBST Act,1994.
351-FT 01/03/2011 Amendment in W.B. Value Added Tax Rules, 2005 regarding Refund.
315-FT 25/02/2011 Amendment in W.B. Value Added Tax Rules, 2005 regarding Return.
247-FT 14/02/2011 Amendment in W.B. Value Added Tax Rules, 2005 regarding extension of Return submission dates.
58-L 13/01/2011 THE WEST BENGAL TAXATION LAWS (SECOND AMENDMENT) ACT, 2010
1764-FT 16/11/2010 Amendment in W.B. Sales Tax Rules, 1995 regarding Way Bill.
1763-FT 16/11/2010 Amendment in W.B. Value Added Tax Rules, 2005 regarding Way Bill.
1760-FT 12/11/2010 Amendment in W.B. Sales Tax Rules, 1995 regarding Transit Declaration.
1759-FT 12/11/2010 Amendment in W.B. Value Added Tax Rules, 2005 regarding Transit Declaration.
Ordinance No. 1 of 2010 12/11/2010 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ORDINANCE, 2010 regarding Transit Declaration
1719-FT 02/11/2010 Notification under W.B. Value Added Tax Act, 2003 regarding Checkposts.
1718-FT 02/11/2010 Notification under W.B. Sales Tax Act, 1994 regarding Checkposts.
1461-FT 10/09/2010 List of Tax Recovery Officers
1460-FT 10/09/2010 Amendment in W.B. Sales Tax (Certificate Proceedings) Rules, 1996
1242-FT 16/08/2010 Amendment in Schedule A and Part-I of Schedule C under W.B. Value Added Tax Act, 2003
1183-L 04/08/2010 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 2010
1180-FT 02/08/2010 Amendment in Central Sales Tax (West Bengal) Rules, 1958
1089-FT 15/07/2010 Appointment of member of the West Bengal
Sales Tax Settlement Commission
1088-FT 15/07/2010 Appointment of member of the West Bengal
Value Added Tax Settlement Commission
1087-FT 15/07/2010 Appointment of member of the West Bengal
Sales Tax Settlement Commission
1086-FT 15/07/2010 Appointment of member of the West Bengal
Value Added Tax Settlement Commission
1085-FT 15/07/2010 Appointment of the Chairman of the West Bengal
Sales Tax Settlement Commission
1084-FT 15/07/2010 Appointment of the Chairman of the West Bengal
Value Added Tax Settlement Commission
1059-FT 12/07/2010 Notification under W.B. Finance Tax Act, 2010
1058-FT 12/07/2010 Amendment in W.B. Value Added Tax Act, 2003 ( for hotel, mandap, restaurant or any other eating-house)
1057-FT 12/07/2010 Amendment in W.B. Value Added Tax Rules, 2005
1006-FT 30/06/2010 Notification under W.B. Sales Tax Rules, 1995 regarding withdrwal of certificate under section 54A and disposal of application for revision transferred by the Appellate and Revisional Board to the authority constituted by the Commissioner
1002-FT 30/06/2010 Notification of amendment under W.B. Value Added Tax Rules, 2005
1001-FT 30/06/2010 Amendment in the notification No. 1494-FT, dated 24/09/2009
940-FT 21/06/2010 Notification under W.B. Value Added Tax Rules, 2005 regarding amendment in VAT Return
939-FT 21/06/2010 Notification under Central Sales Tax (West Bengal) Rules, 1958 regarding issue of CST Declaration Forms in electronic form and amendment in CST Return
938-FT 21/06/2010 Notification regarding Late Fee under W. B. State Tax on Professions, Trades, Callings and Employments Rules, 1979
445-L 31/03/2010 The West Bengal Finance Act, 2010
191-FT 09/02/2010 Notification under W.B. Value Added Tax Act, 2003
2026-FT 30/12/2009 Notification under W.B. Value Added Tax Act, 2003 [Jurisdiction of Central e-Registration Unit.]
2025-FT 30/12/2009 Amendment in W.B. Value Added Tax Rules, 2005 [Electronic/Online Registration.]
1976-FT 15/12/2009 W.B. Value Added Tax (Certificate Proceedings) Rules, 2009
1924-FT 09/12/2009 Amendment in W.B. Value Added Tax Rules, 2005 [Electronic submission of Form 15 & Form-14D.]
1923-FT 09/12/2009 Amendment in W. B. State Tax on Professions, Trades, Callings and Employments Rules, 1979 [Electronic submission of Return.]
1569-FT 14/10/2009 Amendment in W.B. Sales Tax Rules, 1995 [regarding e-Payment under WBST Act]
1568-FT 14/10/2009 Amendment in W.B. Value Added Tax Rules, 2005 [regarding e-Payment under VAT & Option for e-Return]
1384-FT 03/09/2009 Amendment in Central Sales Tax (West Bengal) Rules, 1958 [amendment in Form-3V & Form-4V]
1383-FT 03/09/2009 Amendment in W.B. Value Added Tax Rules, 2005
1136-FT 29/07/2009 Amendment in W.B. Value Added Tax Rules, 2005 [Late fee]
162-FT 30/01/2009 Notification under W.B. Sales Tax Act, 1994
97-FT 19/01/2009 Amendment in W.B. Sales Tax Rules, 1995
78-FT 15/01/2009 Amendment to notification No. 1442-FT dated 25/05/1999
77-FT 15/01/2009 Amendment to notification No. 1232-FT dated 04/04/2001
76-FT 15/01/2009 Amendment to notification No. 1468-FT dated 17/04/1979
75-FT 15/01/2009 Amendment to notification No. 2199-FT dated 09/12/2005
74-FT 15/01/2009 Amendment to notification No. 1467-FT dated 17/04/1979
73-FT 15/01/2009 Amendment in Central Sales Tax (West Bengal) Rules, 1958
72-FT 15/01/2009 Amendment in W.B. Transport Infrastructure Development Fund Rules, 2002
71-FT 15/01/2009 Amendment in W.B. Sales Tax (Settlement of Disputes) Rules, 1999
70-FT 15/01/2009 Amendment in W.B. Sales Tax Rules, 1995
69-FT 15/01/2009 Amendment in W. B. State Tax on Professions, Trades, Callings and Employments Rules, 1979
68-FT 15/01/2009 Amendment in W.B. Value Added Tax Rules, 2005
62-FT 14/01/2009 Amendment to notification No. 1030-FT dated 30/06/2008
47-FT 13/01/2009 Amendment to notification No. 2984-FT dated 01/09/2004
46-FT 13/01/2009 Amendment to notification No. 2373-FT dated 02/08/2002
16-FT 02/01/2009 Notification under W.B. Primary Education Act, 1973
7-FT 01/01/2009 Notification under W.B. Value Added Tax Act, 2003
1773-FT 29/12/2008 Amendment in Central Sales Tax (West Bengal) Rules, 1958
1531-FT 20/10/2008 Notification under W.B. Value Added Tax Act, 2003
1530-FT 20/10/2008 VAT Refund Notification
Ordinance-II 30/9/2008 The WB VAT (Amendment) Ordinance, 2008
1470-FT 22/9/2008 Notification under W.B. Sales Tax Act, 1994
1352-FT 29/8/2008 Amendment to notification No. 908-FT dated 13/4/2005
1351-FT 29/8/2008 Notification under W.B. Taxation Laws (Amendment) Act, 2008
1387-L 29/8/2008 The W.B. Taxation Laws (Amendment) Act, 2008
1295-FT 21/8/2008 Draft Amendment in W.B. Value Added Tax Act, 2003
1163-FT 23/7/2008 Amendment in W.B. Value Added Tax Rules, 2005
1145-FT 21/7/2008 Amendment in Central Sales Tax (West Bengal) Rules, 1958
1051-FT 3/7/2008 Amendment to notification No. 908-FT dated 13/4/2005
1030-FT 30/6/2008 Notification under W.B. Sales Tax Act, 1994
989-FT 19/6/2008 Amendment in W.B. Sales Tax (Settlement of Disputes) Rules, 1999
988-FT 19/6/2008 Amendment to notification No. 1373-FT dated 10/8/2006
985-FT 18/6/2008 Amendment in W.B. Sales Tax Rules, 1995
747-FT 5/5/2008 Amendment to Resolution No.1460-FT dated 27/5/1994
555-FT 1/4/2008 Notification under W.B. State Tax on Consumption or Use of Goods Act, 2001
554-FT 1/4/2008 Notification under The West Bengal Finance Act, 2008
493-L 28/03/2008 The West Bengal Finance Act, 2008
177-FT 13/02/2008 Amendment to notification No. 82-FT dated 21/1/2008
82-FT 21/01/2008 Amendment in W.B.Value Added Tax Rules, 2005
1594-FT 14/9/2007 Amendment to notification No. 1146-FT dated 8/8/207
1593-FT 14/9/2007 Amendment to notification No. 802-FT dated 14/11/2007
1592-FT 14/9/2007 Amendment to notification No. 557-FT dated 24/4/2007
1591-FT  14/9/2007 Amendment to notification No. 556-FT dated 24/4/2007
1567-FT  8/9/2007 Amendment in W.B. State Tax on Consumption or Use of Goods Rules, 2001
1365-FT 14/9/2007 Amendment in W.B. Value Added Tax Act, 2003
1164-FT 9/8/2007 Amendment in W. B. Sales Tax Rules, 1995
1163-FT 9/8/2007 Amendment in W.B.Value Added Tax Rules, 2005
1146-FT 8/8/2007 Notification under W.B. Sales Tax Act, 1994
1145-FT 8/8/2007 Notification under W.B. Value Added Tax Act, 2003
1110-FT 3/8/2007 Amendment in W.B. Value Added Tax Act, 2003
1109-FT 3/8/2007 Amendment to notification No. 908-FT dated 13/4/2005
1108-FT 3/8/2007 Amendment to notification No. 2373-FT dated 2/8/2002
1107-FT 3/8/2007 Amendment to notification No. 2372-FT dated 2/8/2002
1106-FT 3/8/2007 Amendment to notification No. 2371-FT dated 2/8/2002
973-FT 9/7/2007 Amendment to notification No. 2372-FT dated 2/8/2002
950-FT 5/7/2007 Amendment in West Bengal Value Added Tax Rules, 2005
803-FT 4/6/2007 West Bengal Sales Tax (Other Terms and Conditions of Appointment of, Salary or Allowances Payable to, Members of the West Bengal Settlement Commission) Rules, 2007
802-FT 4/6/2007 West Bengal Sales Tax (Other Terms and Conditions of Appointment of, Salary or Allowances Payable to, Members of the West Bengal Settlement Commission) Rules, 2007
801-FT 4/6/2007 Amendment in W.B. (Settlement of Disputes) Rules, 1999
800-FT 4/6/2007 Amendment in W.B.Value Added Tax Rules, 2005
793-FT 4/6/2007 Amendment in W.B. State Tax on Consumption or Use of Goods Rules, 2001
698-FT 16/5/2007 Amendment in CST (West Bengal) Rules, 1958
575-FT 24/4/2007 Amendment to Resolution No.1460-FT dated 27/5/1994
557-FT 24/4/2007 Notification under W.B. Sales Tax Act, 1994
556-FT 24/4/2007 Notification under W.B. Sales Tax Act, 1994
555-FT 24/4/2007 Notification under W.B. Sales Tax Act, 1994
554-FT 24/4/20047 Notification under W.B. Value Added Tax Act, 2003
553-FT 24/4/2007 Notification under W.B. Value Added Tax Act, 2003
552-FT 24/4/2007 Notification under W.B. Value Added Tax Act, 2003
547-FT 23/4/2007 Amendment in W.B. Value Added Tax Act, 2003
523-FT 18/4/2007 Amendment in W.B. Sales Tax Rules, 1995
522-FT 18/4/2007 Amendment in W.B. Value Added Tax Rules, 2005
485-FT 9/4/2007 Amendment in W.B.Value Added Tax Rules, 2005
484-FT 9/4/2007 Amendment in W.B. Sales Tax Rules, 1995
480L 31/3/2007 West Bengal Finance Act, 2007
423-FT 31/3/2007 Notification under W.B. Finance Act, 2007
398-FT 26/3/2007 Amendment in W.B. State Tax on Consumption or Use of Goods Act, 2001
278-FT 5/3/207 Amendment in W.B. Value Added Tax Rules, 205
277-FT 5/3/2007 Amendment in W.B. Sales Tax Rules, 1995
2104-FT 29/12/2006 Amendment in W. B. Value Added Tax Act, 2005
2092-FT 29/12/2006 Amendment in Department Resolution No. 1460 F.T. Dated 27th May 1994
2091-FT 29/12/2006 Amendment in W. B. Value Added Tax Act, 2005
2090-FT 29/12/2006 Amendment in W. B. Sales Tax Rules, 1995
2039-FT 15/12/2006 Amendment in W. B. Value Added Tax Act, 2003
1871-FT 15/11/2006 Amendments in W. B. Value Added Tax Rules, 2005
1832-FT 10/11/2006 Amendments in W. B. Value Added Tax Act, 2003
1732-FT 18/10/2006 Amendments in W. B. Value Added Tax Rules, 2005
1636-T 20/09/2006 Amendments in W. B. Value Added Tax Rules, 2005
1561-FT 8/9/2006 Amendment in W. B. State Tax on Professions, Trades, Callings and Employments Rules, 1979
1537-FT 5/9/2066 Amendment in W. B. Sales Tax on Consumption & Use of Goods Act, 2001
1331-FT 3/8/2006 Amendment in the W .B. Value Added Tax Rules, 2005
940-L 31/07/2006 THE WEST BENGAL FINANCE ACT, 2006.
1922-F.T 14/10/2005 Amendment in the W. B. Value Added Tax rules, 2005
1575-F.T 11/8/2005 Draft amendments in the Schedules to VAT Act, 2003
1552-F.T. 9/8/2005 Amendment on the effective dates of some sections
2020-L 8/8/2005 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 2005.
1479-F.T. 28/7/2005 Amendment in Rule 3- delegation
1447-F.T. 22/7/2005 Amendments in the Schedules to VAT Act, 2003- ref. 1234-F.T. dated 14/06/2005
1012-L 18/7/2005 Bill No. 28 of 2005- W. B. Taxation Laws (Amendment) Bill, 2005
1386-F.T. 11/7/2005 Payment of tax on MRP on sales of Dietary suppliments including nutritional suppliments, ….
1366-F.T. 6/7/2005 Insertion in Finance Department notification No. 877-F.T. dated 31/03/05 – tax payment on MRP of Bio-fertilisers and micronutrients, plant growth promoters and regulators
1350-F.T. 5/7/2005 Amendment in the CST Act, 1956 on sales of hosiery goods
1349-F.T. 5/7/2005 Amendments in the Value added Tax Rules, 2005.
1286-F.T. 24/6/2005 Amendment in the WBST Act, 1994 in respect of Fertiliser
1234-F.T. 14/6/2005 Draft amendments in the Schedules to VAT Act, 2003
1216-F.T. 10/6/2005 Specification of capital goods
1197-F.T. 8/6/2005 Amendment in Finance Department resolution No. 1460-F.T. dated 27/05/94
1108-F.T. 24/5/2005 Amendment in Finance Department notification No. 877-F.T. dated 31/03/05 – tax payment on MRP of Drug and medicines….
932-F.T. 20/4/2005 Insertion in Finance Department notification No. 877-F.T. dated 31/03/05 – tax payment on MRP of Chemical fertilisers ….
910-F.T. 13/4/2005 Authorisation of Bank-braches in districts for accepting deposits under the VAT Act, 2003.
909-F.T. 13/4/2005 Authorisation of Bank-braches in Kolkata for accepting deposits under the VAT Act, 2003.
908-F.T. 13/4/2005 Fixation of rate of tax on goods included in Sch. IV of the WBST Act, 1994.
879-F.T. 7/4/2005 Notification u/s 8(5) of the CST Act, 1956
878-F.T. 7/4/2005 Class of dealers not entitled to input tax credit
877-F.T. 7/4/2005 Payment  of tax on MRP of Drug & Medicine
801-F.T. 31/3/2005 Jurisdiction of Corporate Division
800-F.T. 31/3/2005 Jurisdiction of Central Section.
799-F.T. 31/3/2005 Jurisdiction of different Circles.
798-F.T. 31/3/2005 Jurisdiction of different Charges.
797-F.T. 31/3/2005 Notification on the setting up of Road checkpost.
796-F.T. 31/3/2005 Notification of places under section 73 of the VAT Act, 2003.
795-F.T. 31/3/2005 Notification on Railway Station and Dock checkposts
794-F.T. 31/3/2005 Jurisdiction of areas of different offices same under the VAT Act, 2003 as under the WBST Act, 1994
793-F.T. 31/3/2005 Offices under the WBST Act, 1994 deemed to be offices under the VAT Act, 2003.
792-F.T. 31/3/2005 Appointment of officers to assist the Commissioner of Sales Tax
791-F.T. 31/3/2005 Appointment of Addl. Commissioner of Commercial Taxes as Addl. Commissioner of Sales Tax
790-F.T. 31/3/2005 Appointment of Spl. Commissioner of Commercial Taxes as Spl. Commissioner of Sales Tax
789-F.T. 31/3/2005 Appointment of Commissioner of Commercial Taxes as Commissioner of Sales Tax
785-F.T. 31/3/2005 Appointed date
TRADE CIRCULARS ORDERS
Trade Circular / Order No.

 

07/01/2019

Introduction of Electronic Appeal/Revision/Review petition under the West Bengal Tax on Entry of Goods into Local Areas Act, 2012 (Entry Tax).

04/01/2019

Settlement of Dispute.

19/12/2018

Submission of statements, accounts, etc., under section 30E of the West Bengal Value Added Tax Act, 2003.

11/09/2018

Order in respect of e-payments made for payments relating to Directorate of Commercial Taxes, West Bengal.

(Annexture)

06/06/2018

Guidelines for post-assessment VAT Refunds

28/11/2017

Reconciliation of sale-purchase mismatch for 2016-17

27/11/2017

Procedure for Adjustment/Refund of Cash Security Paid by Dealers at the Time of Registration

16/08/2017

Extension of the last date of filing VAT Return for Q.E. 30/06/2017

16/08/2017

Extension of the last date of filing WBST Return for Q.E. 30/06/2017

10/08/2017

Extension of the last date of filing WBST Return for Q.E. 30/06/2017

10/08/2017

Extension of the last date of filing VAT Return for Q.E. 30/06/2017

07/08/2017

Issuance and use of Form C, etc. under the Central Sales Tax Act, 1956

28/07/2017

Extension of the last date of filing WBST Return for Q.E. 30/06/2017

28/07/2017

Extension of the last date of filing VAT Return for Q.E. 30/06/2017

30/06/2017

e-WAYBILL UNDER WBGST ORDINANCE, 2017

29/06/2017

Tax Deducted at Source.

13/06/2017

Addendum to Trade Circular No. 03/2017 dated 05.06.2017.

09/06/2017

Uploading of Post- Assessment Refund details by the Dealers

05/06/2017

Settlement of arrear tax, interest, late fee and penalty related to Entry Tax.

08/05/2017

Extension of the last date of filing P. Tax Return for Q.E. 31/03/2017.

08/05/2017

Extension of the last date of filing WBST Return for Q.E. 31/03/2017.

08/05/2017

Extension of the last date of filing VAT Return for Q.E. 31/03/2017.

28/04/2017

Extension of the last date of filing VAT Return for Q.E. 31/03/2017.

28/04/2017

Extension of the last date of filing WBST Return for Q.E. 31/03/2017.

28/04/2017

Extension of the last date of filing P. Tax Return for Q.E. 31/03/2017.

28/03/2017

Compulsory use of Digital Signature for filing online application for Registration.

20/03/2017

Allowing an enrolled transporter for resetting password for
generating certificate in Form -11.

31/01/2017

Extension of the last date of filing VAT Return for Q.E. 31/12/2016.

30/12/2016

Settlement of Dispute

11/11/2016

Authorisation of IIU .

16/11/2016

Extension of the last date of filing VAT Return for Q.E. 30/09/2016.

16/11/2016

Extension of the last date of filing WBST Return for Q.E. 30/09/2016.

09/11/2016

Extension of the last date of filing VAT Return for Q.E. 30/09/2016.

09/11/2016

Extension of the last date of filing WBST Return for Q.E. 30/09/2016.

28/10/2016

Extension of the last date for filing WBST Return for Q.E. 30/09/2016.

28/10/2016

Extension of the last date for filing VAT Return for Q.E. 30/09/2016.

26/10/2016

Urgent updation of E-mail addresses and
contact mobile numbers by dealers registered under WBVAT Act, 2003.

06/09/2016
Further extension of the last date for filing WBST Return for Q.E. 30/06/2016.

06/09/2016
Further extension of the last date for filing VAT Return for Q.E. 30/06/2016.

02/09/2016
Implementation of Judicial Pronouncements/Orders.

23/08/2016
Further extension of the last date for filing VAT Return for Q.E. 30/06/2016.

25/07/2016
Extension of the last date of filing VAT Return for Q.E. 30/06/2016.

25/07/2016

Mandatory Submission of Return using Digital Signature.

13/05/2016
Authorisation to act as appropriate assessing authority and delegation of power to act as appropriate revisional authority.

29/04/2016

Extension of the last date of filing Profession Tax Return for Y.E. 31/03/2016.

29/04/2016

Extension of the last date of filing VAT Return for Q.E / Y.E. 31/03/2016.

04/04/2016

Sale-Purchase Mismatch.

30/03/2016

PAN information Mismatch.

21/03/2016

Authorization to work as Officer posted in Central Section.

15/03/2016

One-Day Registration for all dealers.

29/02/2016

Reconciliation of sale-purchase mismatch for the financial year 2014-15 .

29/01/2016

Integrated Tax Monitoring in Circles and Charges.

29/01/2016

Extension of the last date of filing VAT Return for Q.E. 31/12/2015.

11/12/2015

Profession Tax Administrative Set-up.

27/11/2015

Authorisation to work as Officer posted in Central Section.

29/10/2015

Extension of the last date of filing VAT Return for Q.E. 30/09/2015.

28/09/2015

e-Return, generation of Profession Tax Payment Certificate, generation of ID number for Government officers & surrender of certificate of registration or certificate of enrolment & e-Payment of Profession Tax.

28/08/2015

Introduction of Electronic Module for Anti-evasion exercise.

20/08/2015

Extension of the last date of filing VAT Return for Q.E. 30/06/2015.

07/08/2015

Allowing a deselected dealer for generating e-waybill.

28/07/2015

Extension of the last date of filing VAT Return for Q.E. 30/06/2015.

24/07/2015

Large Taxpayer Unit.

14/07/2015

Updating of e-mail ids and mobile numbers.

10/07/2015

Rate of tax for pollution control equipment.

07/07/2015

Submission of paper copy of returns.

28/05/2015

Extension of the last date of filing Profession Tax Return for Y.E. 31/03/2015.

27/05/2015

Direct credit for refund of VAT to dealer’s Bank Account.

27/05/2015

Grant of Registration under the WBVAT ACT, 2003, and the CST ACT, 1956, within one working day for the application made under digital signature and under Tatkhanik scheme.

27/05/2015

Changes made in the West Bengal Sales Tax Act, 1994 and
the West Bengal Value Added Tax Act, 2003, and the relevant rules.

13/05/2015

Introduction of Automatic Allotment of Yearly Waybill Quota.

13/05/2015

Procedure for Adjustment of Cash Security Paid by Dealers at the Time of Registration.

13/05/2015

Grant of Registration under the WBVAT Act, 2003, WBST Act, 1994, WBTEGLA Act, 2012 and CST Act, 1956, to the dealers who have applied for Trade Licence.

11/05/2015

Uploading of Post-Assessment Refund details by the Dealers.

11/05/2015

Introduction of e-service for Cancellation of C & F Forms in bulk for filing Revised Return.

30/04/2015

Submission of Revised return for Q.E. 30.09.2014

29/04/2015

Extension of last date of Return submission for Q.E./Y.E. 31.03.2015

27/04/2015

Extension of the last date of filing Profession Tax Return for Y.E. 31/03/2015.

01/04/2015

Procedure of filing electronic Appeal/Revision/Review petition under the West Bengal Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956.

27/03/2015

Authorisation of officers to exercise the power and perform duty as required by or under the provision of the rule 5A(1)(b) of the West Bengal Value Added Tax Rules, 2005.

27/03/2015

Change in the Jurisdiction of Central Registration Unit.

27/03/2015

Settlement of Dispute.

19/11/2014

e-Registration, e-Enrolment & e-Amendment of Certificates, etc., West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979

07/11/2014

Authorisation for selection of dealers for Special Audit

14/10/2014

Extension of date of “Special Audit u/s 43 of the WBVAT Act,2003 for the F.Y. 2011-12

24/09/2014

Change made in W.B.V.A.T. Act, 2003 and W.B.V.A.T. Rules, 2005

05/09/2014

Change in procedure for issuance of Central Declaration Forms E-I, E-II & H.

27/08/2014

Creation of ITC Investigation Unit.

13/08/2014

e-Service for cancellation of Certificate of Registration.

11/08/2014

Payment of tax, interest, late fee and other fees, all under the Acts administered by the Directorate of Commercial Taxes be made mandatorily through GRIPS

09/07/2014

Extension of Date for filing of Form-16 for the year 2014-15 byregistered dealers under WBVAT Act,2003

11/07/2014

Module of assessed dues under the WBVAT Act,2003 avaiable now in Dealer’s Profile

13/06/2014

Selection of dealers for special audit u/s 43A of the WB VAT Act’03 for the F.Y. 2011-12

09/06/2014

Procedure to be followed in respect of un-reconciled data of “Sale/Purchase Mismatch Application” for 2011-12

13/05/2014

Online Issuance of Central Declaration Forms by Nagaland

16/04/2014

Electronic Enrolment of Transporters in West Bengal under WBVAT Act, 2003

16/04/2014

Online Revalidation of e-Transit Declaration

16/04/2014

Extension of date of “Sale/Purchase Mismatch Application” for 2011-12

08/04/2014

Change in procedure in the e-Transit Declaration module.

28/03/2014

Creation of Vigilance Wing under the Directorate.

26/03/2014

Change in procedure of filing Appeal/Revision/Review petition under the WBVAT Act, 2003 and the CST Act, 1956.

25/03/2014

Creation of Zones under different Units of Bureau of Investigation.

26/03/2014

Extension of date to the “Sale/ Purchase Mismatch Application” for 2011-12.

14/03/2014

Change in procedure of submission of application for and amendment of certificate of registration by dealers registered under the WBVAT Act, 2003.

18/02/2014

Procedure to be followed for submission of data to the “Sale Purchase Mismatch Application” for 2011-12.

13/02/2014

Exclusion of factory or godown / warehouse from obtaining separate certificate of enrolment and payment of Profession Tax

07/02/2014

Generation of e-Way Bill by a dealer registered under Tatkhanik Registration Scheme.

03/02/2014

Generation of Way Bill in Form 50A and mandatory entry of Import Export Code (IEC) thereon.

05/12/2013

Change in procedure of filing of Appeal/Revision/Review petition for dealers registered under the WBVAT Act, ‘03 and CST Act, ‘56 within the jurisdiction of Corporate Division .

21/08/2013

Problems relating to Composition Scheme for 2013-14.

17/07/2013

On-line issuance of C Forms by Andhra Pradesh.

10/07/2013

Import of taxable goods by way of purchase through online shopping for personal use not meant for sale.

12/06/2013

Resetting of Password e-Services.

10/06/2013

Composition Registration Scheme.

01/06/2013

Online Submission of Return in case of Restoration of Certificate of Registration.

18/04/2013

Addendum to Circular No. 670.

12/04/2013

Assessment as such not to be made u/s 46 for the period 2010-11 when mismatch is unsettled.

01/04/2013

Changes made in WBVAT Act, 2003 and in WBVAT Rules, 2005.

14/03/2013

On-line issuance of CST related Declaration Forms/Certificates.

08/03/2013

e-Payment of Sales Tax Deducted at Source (STDS) through Government Receipt Portal System (GRIPS) in the website of Finance Department, Govt. of West Bengal .

28/02/2013

Issuance of pending Central Declaration Forms C & F and Cancellation of Dematerialised C & F Forms for which opportunity of generation has expired .

28/02/2013

Extension of availability of Module of Reconciliation of Mismatch Cases for 2010-11 .

13/02/2013

Detailed Procedure to be followed for submission of data to the “Sale Purchase Mismatch Reconciliation” Application.

13/02/2013

User ID and Password.

13/02/2013

Issue of notices electronically using Digital Signature under West Bengal Value Added Tax Act,2003 and rules made there under.

26/12/2012

Mismatch cases of purchases and sales in returns for the years 2010-11 & 2011-12.

30/11/2012

Mismatch cases of purchases and sales in returns for the years 2010-11 & 2011-12.

09/11/2012

Vat Audit Report in Form 88 for the year 2011-2012.

01/11/2012

e-Payment of Commercial Taxes through Government Receipt Portal System (GRIPS) in the website of Finance Department, Govt. of West Bengal .

04/10/2012

Registration under the Amnesty Scheme, 2012 under Section 24A of WBVAT Act,2003 .

13/09/2012

Restoration of Registration Certificate after expiry of 6 months from the date of its cancellation.

30/08/2012

Procedure to be followed in connection with issue of certificate of registration to a dealer who has applied for registration in terms of section 24A of the WBVAT Act,2003.

29/08/2012

Registration of One-off Sellers.

28/08/2012

Online issuance of CST related Declaration Forms in the State of Manipur.

30/07/2012

Relaxation in online submission of application under WBIPA Scheme–2010 for the Q.E. 31.12.2011.

20/07/2012

Online submission of Form- 15R for the year 2011-12 and Form -16 for the year 2012-13 by dealers paying tax at compounded rate u/s. 16(3).

16/07/2012

Cancellation of e-waybills and enhancement of total limit of e-waybills under the WBVAT Act, 2003.

16/07/2012

Submission of information about receipt of declarations in Form C & F or certificates in Form E-I or E-II in support of claims under the C.S.T. Act, 1956.

16/07/2012

Registration u/s. 24A of the WBVAT Act, 2003 availing of the benefit of amnesty granted under that section.

10/07/2012

Reg : Submission of revised statement against sale purchase mismatch in VAT return and issuance of pending central forms (C and F forms) after the expiry of the date of submission of revised CST return.

25/06/2012

Certificate of attendance in proceedings.

02/05/2012

Changes made in Laws w.e.f. 01.04.2012.

19/04/2012

Further exemption from payment of Profession Tax.

12/04/2012

Submission of revised statement against sale purchase mismatch in VAT return and Issuance of pending central forms(C and F forms) after the expiry of the date of submission of revised CST return.

04/04/2012

Addendum to Trade Circular No. 02/2012 dated 04.01.2011.

21/03/2012

Assessment of tax under sub-section (2) of section 9 of the Central Sales Tax Act, 1956 read with section 46 of the West Bengal Value Added Tax Act, 2003 for the assessment period 2009-10.

05/03/2012

Mismatch of amounts of purchases and sales.

11/01/2012

Mismatch of figures of Purchases and Sales.

04/01/2012

Addendum to Trade Circular No. 06/2010 dated 17.03.2011
Reg.: Discontinuation of manual issue of central “C” & “F” Forms after the expiry of the date of submission of revised CST return.

04/01/2012

Release of Security.

30/12/2011

Third addendum to Trade Circular No. 14/2011, dated: 24.10.2011 (extension of date)
Reg.: Deemed assessment u/s. 47A of the WBVAT Act, 2003 read with rule 60A of WBVAT Rules, 2005.

22/12/2011

e-registration under VAT and CST Acts.

22/12/2011

Second addendum to Trade Circular No. 14/2011, dated: 24.10.2011
Reg.: Deemed assessment u/s. 47A of the WBVAT Act, 2003 read with rule 60A of WBVAT Rules, 2005.

19/12/2011

Deemed assessment u/s. 47A of the WBVAT Act, 2003 read with rule 60A of WBVAT Rules, 2005 .

29/11/2011

Addendum to Trade Circular No.14/2011, Dated 24.10.2011.

14/11/2011

Application for statutory declaration forms under Central Sales Tax Act, 1956 for the period from 01.04.2008 to 31.03.2009.

24/10/2011

Salient features of the changes made in the VAT & WBST Acts & Rules by Finance Act, 2011.

19/09/2011

e-registration of dealers and compulsory payment of security u/r 195A of WBVAT Rules when a dealer desires to be registered voluntarily u/s 24(1)(b) of the WBVAT Act.

12/09/2011

e-registration of dealers and modalities connected thereto.

07/09/2011

West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme .

16/08/2011

Stainless steel wire–whether declared goods or not.

10/08/2011

Compulsory payment of security under rule 195A of the WB VAT Rules, 2005 to be made by a dealer who desires to be registered voluntarily u/s. 24(1)(b) of the WB VAT Act, 2003.

01/08/2011

Amendment to the WBVAT Rules, 2005 for the introduction of new system of e-registration of dealers, for online filing of Form-16 and for introduction of pre-assessment refund to the extent of 90% of the claimed amount.

10/06/2011

Enhancement of WayBill Limit.

06/06/2011

Determination of late fee for the assessment periods commencing from 2008-09.

23/05/2011

Online and Manual issue of way bills under the WBVAT Act, 2003.

16/05/2011

Extension of Date of filing of P. Tax e-Return.

25/04/2011

Manual Submission of Returns , manual issue of C Forms & Waybills.

04/04/2011

Pre-assessment refund of tax etc. u/s. 61and u/s22(8A) of the WBVAT Act,2003.

04/04/2011

On line generation of way bills in Form 50A.

17/03/2011

How short payment of tax made in return, mistakes cropped up in dematerialized “C” and “F” Forms etc. can be taken care of and how filing of revised statement after the expiry of the date of filing revised return can be accommodated.

11/03/2011

Cases where dealers are not required to furnish returns in paper form before the appropriate authorities.

03/03/2011

Manual issue of way bills (Form 50) in certain cases and manner of reporting loss of way bill generated in Form 50A.

14/02/2011

Issue of Way Bills.

07/02/2011

Condition under which the last day of furnishing return under the WBST on Professions, Trades, Callings and Employments Act, 1979 is extended upto the next working day.

07/02/2011

Condition under which the last day of furnishing return under the WBST Act, 1994 and under the corresponding CST Act, 1956 is extended upto the next working day.

07/02/2011

Condition under which the last day of furnishing return under the WBVAT Act, 2003 and under the corresponding CST Act, 1956 is extended upto the next working day.

31/01/2011

Online issue of Way Bills.

12/01/2011

Generation of ‘C’ & ‘F’ Forms.

15/12/2010

Online issue of Way Bills.

01/12/2010

Online issue of Way Bills.

26/11/2010

Online issue of Way Bills.

15/11/2010

Changes made in law and procedures w.e.f. 15/11/2010.

11/11/2010

Assessment of tax under sub-section (2) of section 9 of Central Sales Tax
Act, 1956 read with section 46 of the West Bengal Value Added Tax Act, 2003 .

04/10/2010

Inter state sale that comes u/s. 3(b) of the CST Act, ’56 and is usually claimed as exempted u/s. 6(2 of the Act.

14/09/2010

Input tax credit admissible on purchase of coal.

02/08/2010

Some important changes made in procedural provisions under the West Bengal Finance Act 2010.

28/07/2010

Relaxation in the new scheme for issuance of ‘C’ and ‘F’ Forms.

22/06/2010

New scheme for issuance of ‘C’ and ‘F’ Forms.

15/06/2010

Registration under WBVAT Act, 2003 / Self-generation of User-id & Password.

29/04/2010

West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme – 2010.

29/04/2010

West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme – 1994.

28/04/2010

On-line issuance of CST related Declaration Forms/Certificates

28/04/2010

On-line issuance of CST related Declaration Forms/Certificates

01/04/2010

Abolition of Profession Tax Clearance Certificate under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

01/04/2010

Application for statutory Forms under the Central Sales Tax Act, 1956.

01/04/2010

Some important changes made under the West Bengal Finance Act 2010.

04/01/2010

Online application for registration under the W.B. Value Added Tax, 2003 and Central Sales Tax Act, 1956.

31/12/2009

Submission of application for and delivery of the statutory forms under the Central Sales Tax Act, 1956.

14/12/2009

Assessment of tax under sub-section (2) of section 9 of Central Sales Tax Act, 1956 read with section 46 of the West Bengal Value Added Tax Act, 2003.

09/12/2009

Assessment of tax under sub-section (1) of section 46 of the
West Bengal Value Added Tax Act, 2003.

09/12/2009

e-Payment of Profession Tax In the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

09/12/2009

e-Filing of Profession Tax Returns In the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

13/11/2009

Online payment of Commercial Taxes.

28/10/2009

Online payment of Commercial Taxes.

28/10/2009

Application for exercising option for furnishing return in Form 14 electronically in the manner laid down in rule 34A, in lieu of furnishing return under sub-rule (1) of rule 34.

13/10/2009

Intra-state sales, whether taxable or non-taxable, to be made to or to be made by Canteen Stores Department of Govt. of India and others during the period from 1.11.2009 to 30.6.2010.

17/09/2009

Submission of application for and delivery of the statutory forms under the Central Sales Tax Act, 1956.

31/07/2009

Change in the structure of late fee.

20/07/2009

Submission of application for and delivery of the statutory forms under the Central Sales Tax Act, 1956 and of Way Bills.

02/07/2009

Addendum to Trade Circular No. 02/2009 Date: 07/05/2009.

12/06/2009

Fixation of limits for issue of Way Bills in 2009-10 in respect of applicants for online issue of Forms

28/05/2009

Change in construction of 11-digit R.C. Number.

07/05/2009

Procedure for online submission of application for and delivery of the statutory forms (C/F/H/EI/EII) under the Central Sales Tax Act, 1956 and of Way Bills at the place of business of the dealer.

27/01/2009

Addendum to Trade Circular No. 04/2008 dated 29.12.2008

29/12/2008

Procedure for online submission of application for and
delivery of the statutory forms (C/F/H/EI/EII) under the
Central Sales Tax Act, 1956 at the place of business of the
dealer.

01/09/2008

Salient features of the changes made under Finance Act 2008 which have not been spelt out in any way in Trade Circular No. 01/2008.

01/09/2008

Important changes made under the West Bengal Taxation Laws (Amendment) Act, 2008.

29/4/2008

Changes made under Finance Act 2008.

 

 

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