GST
GOODS AND SERVICES TAX
Commissioner's Orders
Order No. Date Subject
6395CT 30/09/2024

Extension of period for completion of Audit as per the proviso to sub-section (4) of section 0 of the WBGST Act, 2017 for the period starting on or after 1st day of April, 2020 and ending on or before 31st day of March, 2021, in cases where audit has commenced between 1st day of July 2024 and 30th day of July 2024

6069CT 17/09/2024

Deselection of RTPs selected for Audit as per section 65 of the WBGST Act, 2017 for the period starting on or after 1st day of April, 2020 and ending on or before 31st day of March, 2021 and on or after 1st day of April, 2021 and ending on or before 31st day of March, 2022 or part thereof.

02/WBGST/PRO/2024 12/09/2024

Partial modification of order no. 03/WBGST/PRO/2021 dated 17.08.2021

01/WBGST/PRO/2024 18/01/2024

Further amendments in the Order No. 24/WBGST/PRO/17-18 dated 14.12.2017 regarding delegation of power by the Commissioner.

06/WBGST/PRO/2023 05/12/2023

Proper officers consequent upon transfer of “State Jurisdiction” of a registered person.

05/WBGST/PRO/2023 14/08/2023

Concurrent jurisdiction of proper officers consequent to transfer of taxpayers from LTU to different Charges and vice versa.

04/WBGST/PRO/2023 19/07/2023

Extension of period for completion of Audit as per the proviso to sub-section (4) of section 65 of the WBGST Act, 2017 for the period starting on or after 1st day of April, 2019 and ending on or before 31st day of March, 2020 for M/s G H Agencies Private Limited (GSTIN: 19AACCG3795M1ZY).

03/WBGST/PRO/2023 07/07/2023

Deselection of RTPs selected for Audit as per section 65 of the WBGST Act, 2017 for the period starting on or after 1st day of April, 2018 and ending on or before 31st day of March, 2019 and for the period starting on or after 1st day of April, 2019 and ending on or before 31st day of March, 2020.

02/WBGST/PRO/2023 07/07/2023

Extension of period for completion of Audit as per the proviso to sub-section (4) of section 65 of the WBGST Act, 2017 for the period starting on or after 1st day of April,2018 and ending on or before 31st day of March, 2019 in cases where audit has commenced within 31st day of May, 2023 (r.w. corrigendum thereof)

01/WBGST/PRO/2023 16/02/2023

Delegation of power by the Commissioner under section 61 of the West Bengal Goods and Services Tax Act, 2017

15/WBGST/PRO/2022 24/11/2022

Appointment of Nodal Officer for coordination between State tax authorities and Central tax authorities in respect of verification of claim of Transitional Credit

14/WBGST/PRO/2022 05/09/2022

Extension of period for completion of Audit as per the proviso to sub-section (4) of section 65 of the WBGST Act, 2017 for the period starting on or after 1st day of July, 2017 and ending on or before 31st day of March, 2018 in case of M/s Shah Brothers, bearing GSTIN 19AAOFS2392B1Z0.

13/WBGST/PRO/2022 02/09/2022

Extension of period for completion of Audit as per the proviso to sub-section (4) of section 65 of the WBGST Act, 2017 for the period starting on or after 1st day of July, 2017 and ending on or before 31st day of March, 2018 in case of Youthstar Vanijya Private Limited bearing GSTIN 19AAACY4812D1ZH.

12/WBGST/PRO/2022 31/08/2022

Extension of period for completion of Audit as per the proviso to sub-section (4) of section 65 of the WBGST Act, 2017 for the period starting on or after 1st day of July, 2017 and ending on or before 31st day of March, 2018 in cases where audit has commenced till 31st day of May, 2022.

11/WBGST/PRO/2022 11/07/2022

Extension of period for completion of Audit as per the proviso to section (4) of section 65 of the WBGST Act, 2017 for the period starting on or after 1st day of July, 2017 and ending on or before 31st day of March, 2018 in cases where audit has commenced till 31st day of May 2022.

10/WBGST/PRO/2022 28/04/2022

Extension of period for completion of Audit as per the proviso to sub-section (4) of section 65 of the WBGST Act, 2017 for the period starting on or after 1st day of July, 2017 and ending on or before 31st day of March, 2018 in cases where audit has commenced till date.

09/WBGST/PRO/2022 01/04/2022

Extension of period for completion of Audit as per the proviso to sub-section (4) of section 65 of the WBGST Act, 2017 for the period starting on or after 1st day of July, 2017 and ending on or before 31st day of March, 2018 in cases where audit has commenced in the month of January, 2022.

05/WBGST/PRO/2022 16/03/2022

Delegation of power by the Commissioner under section 151 of the WBGST Act, 2017(further amendments in Order No.24/WBGST/PRO/17-18  dated 14.12.2017)

04/WBGST/PRO/2022 08/03/2022

Delegation of power by the Commissioner under section 80 of the WBGST Act, 2017

03/WBGST/PRO/2022 23/02/2022

Extension of period for completion of Audit as per the proviso to sub-section (4) of section 65 of the WBGST Act, 2017 for the period starting on or after 1st day of July, 2017 and ending on or before 31st day of March, 2018 in cases where audit has commenced within 31st day of December, 2021.

02/WBGST/PRO/2022 21/02/2022

Authorisation of officers to undertake audit under section 65(1) of the WBGST Act, 2017 in supersession of Order No.08/WBGST/PRO/2021 dated 02.12.2021

01/WBGST/PRO/2022 31/01/2022

Delegation of power by the Commissioner under section 30 of the West Bengal Goods and Services Tax Act, 2017

09/WBGST/PRO/2021 02/12/2021

Authorisation of officers to assist officers authorised to undertake Audit under section 65 of WBGST Act, 2017

08/WBGST/PRO/2021 02/12/2021

Authorisation of officers to undertake Audit under section 65(1) of WBGST Act, 2017

07/WBGST/PRO/2021 25/11/2021

Amendment of Order No. 04/ WBGST / PRO/ 2021 regarding authorisation of “Revisional Authorities”

06/WBGST/PRO/2021 25/11/2021

Amendment of Order No. 03/ WBGST / PRO/ 2021 regarding authorisation of “Appellate Authorities”.

05/WBGST/PRO/2021 08/10/2021

Authorisation of officers to undertake Audit under section 65(1) of WBGST Act, 2017

04/WBGST/PRO/2021 17/08/2021

Seeks to authorize officers to act as "Revisional Authorities" as referred to in section 108 of the WBGST Act, 2017

03/WBGST/PRO/2021 17/08/2021

Seeks to authorize officers to act as "Appellate Authorities" as referred to in section 107 of the WBGST Act, 2017

Click Here 06/07/2021

Corrigendum to Order No. 01/WBGST/PRO/2021 dated 23.06.2021

02/WBGST/PRO/2021 23/06/2021

Seeks to authorize officers to act as "Revisional Authorities" as referred to in section 108 of the WBGST Act, 2017

01/WBGST/PRO/2021 23/06/2021

Seeks to authorize officers to act as "Appellate Authorities" as referred to in section 107 of the WBGST Act, 2017

06/WBGST/PRO/2020 09/11/2020

Amendment to Order of Delegation of power by the Commissioner

05/WBGST/PRO/2020 02/09/2020

Seeks to authorise Officers to act as "Revisional Authority"

04/WBGST/PRO/2020 28/08/2020

Seeks to authorise Officers to act as "Appellate Authority" as referred to in section 107 of the West Bengal Goods and Services Tax Act, 2017

03/WBGST/PRO/2020 10/02/2020

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases

01/WBGST/PRO/2020 10/02/2020

Authorization under rule 86A of the WBGST Rules, 2017

10/WBGST/PRO/2019 20/11/2019

Amendment to Order No. 05/WBGST/PRO/2019 dated 27.07.2019 regarding Appellate Authority under GST

09/WBGST/PRO/2019 20/11/2019

Jurisdiction of Officers posted in Bureau of Investigation

08/WBGST/PRO/2019 20/11/2019

Jurisdiction of Officers posted in Charge Offices

07/WBGST/PRO/2019 20/11/2019

Jurisdiction of Officers posted in Circle Offices

06/WBGST/PRO/2019 27/09/2019

Seeks to authorise Officers to act as “Revisional Authority” as referred to in section 108 of the West Bengal Goods and Services Tax  Act, 2017

05/WBGST/PRO/2019 27/09/2019

Seeks to authorise Officers to act as “Appellate Authority” as referred to in section 107 of the West Bengal Goods and Services Tax  Act, 2017

04/WBGST/PRO/2019 12/04/2019

To specify the Geographical limits of Metropolitan City of Kolkata as provided under notification No. 1135-F.T.dated 28/06/2017 as amended vide Notification No. 552-FT, dated 29/03/2019 and corrigendum of Order No. 04/WBGST/PRO/2019.

01/WBGST/PRO/2019 31/01/2019

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases.

03/WBGST/PRO/2018 18/09/2018

Extension the time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the WBGST Rules, 2017 in certain cases till 31/01/2019.

02/WBGST/PRO/2018 27/07/2018

Appellate Authorities.

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.

27/WBGST/PRO/17-18 21/12/2017

Extension of time limit for intimation of details of stock held on the date preceding
the date from which the option for composition levy is exercised in FORM GST CMP-03

26/WBGST/PRO/17-18 15/12/2017

Amendment of Commissioner’s Order No. 25/WBGST/PRO/17-18 dated 14/12/2017

25/WBGST/PRO/17-18 14/12/2017

Appellate Authorities

24/WBGST/PRO/17-18 14/12/2017

Delegation of powers in supersession of Commissioner’s Order No. 08/WBGST/PRO/17-18 dated 05/07/2017

Corrigendum 23/11/2017

Corrigendum for Order Nos. 17/WBGST/PRO/17-18 and 18/WBGST/PRO/17-18, both dated 15/11/2017

23/WBGST/PRO/17-18 20/11/2017

Amendment of Commissioner’s Order No. 06/WBGST/PRO/17-18 dated 22/06/2017

22/WBGST/PRO/17-18 20/11/2017

Amendment of Commissioner’s Order No. 04/WBGST/PRO/17-18 dated 21/06/2017

21/WBGST/PRO/17-18 20/11/2017

Amendment of Commissioner’s Order No. 03/WBGST/PRO/17-18 dated 21/06/2017

20/WBGST/PRO/17-18 20/11/2017

Amendment of Commissioner’s Order No. 02/WBGST/PRO/17-18 dated 21/06/2017

19/WBGST/PRO/17-18 20/11/2017

Amendment of Commissioner’s Order No. 01/WBGST/PRO/17-18 dated 21/06/2017

18/WBGST/PRO/17-18 15/11/2017

Further extension of time limit for submitting the declaration in FORM GST TRAN-1 (Revised) under rule 120A of the West Bengal Goods and Service Tax Rules, 2017

17/WBGST/PRO/17-18 15/11/2017

Further extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017

16/WBGST/PRO/17-18 28/10/2017

Extension of time limit for submitting the declaration in FORM GST TRAN-1(Revised) under rule 120A of the West Bengal Goods and Service Tax Rules, 2017

15/WBGST/PRO/17-18 28/10/2017

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017

14/WBGST/PRO/17-18 28/10/2017

Extension of time limit for submitting application in FORM GST REG-26

13/WBGST/PRO/17-18 28/10/2017

Further extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03

12/WBGST/PRO/17-18 11/10/2017

Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03

11/WBGST/PRO/17-18 18/09/2017

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the West Bengal Goods and Services Tax Rules, 2017

10/WBGST/PRO/17-18 18/09/2017

Extension of time limit for submitting the revised declaration in FORM GST TRAN-1 under rule 120A of the West Bengal Goods and Service Tax Rules, 2017

09/WBGST/PRO/17-18 21/07/2017
Extension of the time limit for filing intimation for composition levy under sub-rule(1) of rule 3 of the West Bengal Goods and Services Tax Rules, 2017
08/WBGST/PRO/17-18 05/07/2017
Delegation of powers by the Commissioner
07/WBGST/PRO/17-18 01/07/2017
Delegation of powers by the Commissioner
06/WBGST/PRO/17-18 22/06/2017
Adjudicating authorities under the West Bengal Goods and Services Tax Ordinance, 2017
05/WBGST/PRO/17-18 22/06/2017
Notification of Facilitation Centres
04/WBGST/PRO/17-18 21/06/2017
Central Registration Unit
03/WBGST/PRO/17-18 21/06/2017
Delegation of powers by the Commissioner
02/WBGST/PRO/17-18 21/06/2017
Jurisdiction of Officers in Charges
01/WBGST/PRO/17-18 21/06/2017
Jurisdiction of Officers in Circles