TRADE CIRCULARS / ORDERS
Trade Circular / Order No.
Date
Subject
17/04/2023
 Trade Circular on Settlement of Disputes, 2023
13/04/2023
 Authorisation under sub-rule (1) of Rule 5 of the WBST(SOD) Rules,1999
31/01/2023
 Extension of due date of submission of return for Q.E. 31.12.2022 under the WBVAT Act, 2003.
31/01/2023
 Extension of due date of submission of return for Q.E. 31.12.2022 under the WBST Act, 1994.
26/04/2021
 Order in respect of credit of e-payments made for payments relating to the Directorate of Commercial Taxes, WB
06/01/2021
 Working Schedule of 4 Benches of FTRA
03/03/2020
 Trade Circular on Settlement of Disputes, 2020
03/03/2020
 AUTHORISATION UNDER SUB-RULE (1) OF RULE 5 OF THE WEST BENGAL SALES TAX (SETTLEMENT OF DISPUTE) RULES, 1999
27/12/2019
 Order in respect of credit of e-payments made for payments relating to Directorate of Commercial Taxes, West Bengal
26/12/2019
 Office address of units of Bureau of Investigation
22/11/2019
 Modification in Administrative Structure in the Directorate of Commercial Taxes
20/11/2019
 Function Based Structure in the Directorate Of Commercial Taxes
24/10/2019
 Order in respect of e-payments made for payments relating to Directorate of Commercial Taxes, West Bengal
25/03/2019
 Extension of the last date of filing WBST Return for Q.E. 30/06/2017
25/03/2019
 Extension of the last date of filing VAT Return for Q.E. 30/06/2017
01/03/2019
 Extension of the last date of filing WBST Return for Q.E. 30/06/2017.
01/03/2019
 Extension of the last date of filing VAT Return for Q.E. 30/06/2017.
26/02/2019
 Entry Tax-SOD: Application under section 5 of the WBST (Settlement of Dispute) Act, 1999 in respect of arrear tax, interest, late fee or penalty in dispute as referred to in clause (aa) of sub-section (1) of section 2.
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.