892-FT

(r.w. corrigendum notification no. 1665-FT dt. 20/09/2023)

Waiver of interest for some specified Electronic Commerce Operators

Seeks to exempt taxpayers having AATO up to 2 crores from the requirement of furnishing Annual return for  F.Y. 2021-22

Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing Form GSTR-4 for FY 2021-22

Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme till 27.05.2022

Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022 till 24.05.2022.

Seeks to amend notification No. 380-F.T., dated 07.03.2019 to make provision that Brick Kilns shall not be eligible for Composition levy under section 10 of the WBGST Act,2017

Seeks to amend notification No. 378-F.T., dated 07.03.2019 regarding threshold limits for registration of Brick Kilns

Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 1st April 2022

Seeks to make amendments (Tenth Amendment, 2021) to the WBGST Rules, 2017.

Seeks to  make amendments (Ninth Amendment, 2021)  to the WBGST Rules, 2017

Seeks to  amend  rule 109A of the WBGST Rules, 2017

Seeks to amend Notification No. 440-F.T. dated 31.03.2021 regarding exemption of persons from Aadhaar authentication

Seeks to make amendments (Eighth Amendment, 2021) to the WBGST Rules, 2017 so as to amend rule 10A and insert rule 10B relating to Aadhaar authentication, to amend rules 89 and 96 relating to refund.

Seeks to extend them timelines for filing of application for revocation of cancellation of registration to 30.09.2021, under section 168A of the WBGST Act, where the due date of filing of application for revocation of cancellation of registration falls between 01.03.2020 to 31.08.2021, in cases where registrations have been cancelled for non-furnishing of returns in GSTR-3B/GSTR-4

Seeks to extend Amnesty Scheme for waiver of late fee payable for delayed furnishing FORM GSTR-3B from 31.08.2021 upto 30.11.2021

Seeks to make amendments (Seventh Amendment, 2021) to the WBGST Rules, 2017

Corrigendum to notification No. 633-F.T. dated 14.06.2021.

Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.

Seeks to amend Rule 80 of the WBGST Rules, 2017 and notify Form GSTR-9 and GSTR-9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having annual aggregate turnover upto Rs. 5 crores.

Seeks to notify sub-sections (3) and (4) of section 3 of the West Bengal Finance Act, 2021 w.e.f. 01.08.2021. (The provisions amended are in relation to Annual return, and reconciliation statement.)

Seeks to waive penalty payable for non-compliance of provisions of Notification No. 442-F.T., dated 3rd April 2020 for the period from 01.12.2020 to 30.09.2021.

Seeks to constitute the West Bengal Screening Committee for Anti-profiteering designation-wise in supersession of notification No. 1639-F.T. dated 14.09.2017

Seeks to make fifth amendment (2021) to WBGST Rules to provide that (i) companies are allowed to furnish return etc. through EVC till 31.08.2021; (ii) condition of rule 36(4) shall apply cumulatively for the period April, May and June, 2021; (iii) details of outward supplies of May, 2021, using IFF for the month may be furnished from the 1st day of June, 2021 till the 28th day of June, 2021.

Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 to 30.06.2021

Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021

Seeks to amend notification no. 608-F.T. dated 03.06.2021 in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021, with some exceptions

Seeks to amend Notification no. 441-F.T. dated 03.04.2020 to exclude government departments and local authorities from the requirement of issuance of e-invoice

Seeks to rationalize late fee imposed under section 47 of the WBGST Act, 2017 for late filing of return in FORM GSTR-7 from tax period of June, 2021 onward

Seeks to rationalize late fee imposed under section 47 of the CGST Act, 2017 for late filing of return in FORM GSTR-4 from FY 2021-22 onwards (amendment to notification No. 2311-F.T. dated 29.12.2017)

Seeks to rationalize late fee imposed under section 47 of the WBGST Act, 2017 for late furnishing of the statement of outward supplies in FORM GSTR-1, from tax period of June, 2021 onward (amendment to notification No. 118-F.T. dated 24.01.2018)

Seeks to rationalize late fee imposed under section 47 of the CGST Act, 2017 for late filing of return in FORM GSTR-3B from June, 2021 onwards; and to provide one time relief by conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods

Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021, April, 2021 and May, 2021

Seeks to extend the due date for FORM GSTR-1 for tax period of May, 2021 by 15 days

Seeks to make fourth amendment (2021) in the WBGST Rules.

Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of WBGST Act.

Seeks to make third amendment (2021) to WBGST Rules.

Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021.

Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021.

Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021.

Seeks to amend notification no. 1895-F.T. dated 31.12.2018 in order to provide waiver of late fees for specified taxpayers and specified tax periods.

Seeks to provide relief by lowering of interest rate for the month of March and April, 2021.

Seeks to make second amendment (2021) to WBGST Rules.

Seeks to waive penalty payable for non-compliance of provisions of Notification No. 442-F.T. dated 3rd April 2020 (Amendment to notification No. 952-F.T. dated 07.12.2020).

Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 1st April 2021.

Seeks to extend the time limit for furnishing of the annual return specified under section 44 of the WBGST Act, 2017 for the financial year 2019-20 till 31.03.2021

Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply regarding Aadhaar authentication.

Seeks to make sixth amendment to the notification  No. 431-F.T. dated 31.03.2021 to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021.

Seeks to make fifth amendment to the notification  No. 431-F.T. dated 31.03.2021 to give one-time extension for the time limit provided under Section 31(7) of the WBGST Act 2017 till 31.10.2020 regarding last date for issuing tax invoice in case of goods sent or taken on approval basis.

Seeks to make fourth amendment to the notification  No. 431-F.T. dated 31.03.2021 to extend due date of compliance for Anti-profiteering measures under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020.

Seeks to make amendment to the notification  No. 433-F.T. dated 31.03.2021 to further extend period to pass order of refund under Section 54(7) of WBGST Act till 31.08.2020 or in some cases up to fifteen days thereafter

Seeks to make third amendment to the notification  No. 431-F.T. dated 31.03.2021 in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020

Seeks to make second amendment to the notification No. 431-F.T. dated 31.03.2021 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June, 2020.

Seeks to extend period to pass order of refund under Section 54(7) of WBGST Act till 31.08.2020 or in some cases up to fifteen days thereafter during the period of  lockdown and restrictions caused by Covid-19

Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020

Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills which expires during the period 20th day of March, 2020 to 15th day of April, 2020, till 30th day of April, 2020

Seeks to notify amendment carried out in sub-sections (1), (2), (3), (4), (5), (6), (7), (8), (9) and (12) of section 2 of the West Bengal Goods and Services Tax (Amendment) Act, 2021 (West Ben. Act III of 2021) regarding amendments of section 2, section 10, section 16, section 29, section 30, section 31, section 51, section 122, section 132, and section 172 of the WBGST Act, 2017

Appointment of West Bengal Authority for Advance Ruling

Seeks to make amendment (2021) to WBGST Rules, 2017 by inserting a new sub-rule (6) to rule 59 to restrict a registered person who has defaulted in filing return in Form GSTR-3B to furnish statement of outward supplies in GSTR-1/IFF.

Seeks to make the Fourteenth amendment (2020) to the WBGST Rules, 2017.

Extension of due date for filing Annual Return for the financial year 2019-20 till 28.02.2021

Seeks to notify that for specified chemicals eight-digit HSN Code is required to be reported on tax invoice by amending notification No. 1152-F.T. dated 29.06.2017

Seeks to waive penalty payable for noncompliance of the provisions of notification No. 442-F.T., dated the 3rd April, 2020 regarding QR Code.

Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01.01. 2021

Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020

Seeks to rescind Notification 11/2020-C.T./GST dated 04.11.2020.

Seeks to notify special procedure for making payment of 35% as tax liability in first two months of a quarter for quarterly return filers w.e.f. 01.01.2021

Seeks to notify class of persons under proviso to section 39(1) who shall file quarterly return w.e.f. 01.01.2021

Seeks to extend the due date for FORM GSTR-1

Seeks to make the Thirteenth amendment (2020) to the WBGST Rules, 2017 which inter alia makes the following amendments: – (i) substitution of  rule 59, rule 60 and rule 61 w.e.f. 01.01.2021 regarding GSTR-1, GSTR-2A, GSTR-2B and return in GSTR-3B, (ii) to make provision for quarterly return by inserting rule 61A w.e.f. 01.01.2021 etc.

Seeks to notify amendment carried out in sub-section (6) of section 7 of the West Bengal Finance Act, 2020 (West Ben. Act II of 2020) regarding amendment of sub-sections (1) , (2) and (7) of section 39 of the WBGST Act

The WBGST (12th Amendment Rules, 2020) which inter alia seeks to amend WBGST Rules, 2017 to prescribe that a NIL GSTR-3B, NIL GSTR-1 and NIL CMP-08 can be filed by SMS, to exempt registered persons having turnover upto 5 crore rupees from furnishing of GSTR-9C and audited balance sheet for the FY 2019-20 etc.

Seeks to notify the number of HSN digits required on tax invoice by amending notification No. 1152-F.T. dated 29.06.2017

Seeks to make filing of annual return under section 44 (1) of WBGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date (amendment of notification No. 1729-F.T. dated 16.10.2019)

Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year

Seeks to extend the due date of filing GSTR 9/9C for FY 2018-19 till 31.12.2020.

Seeks to prescribe return in FORM GSTR-3B of WBGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021

Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021

Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020

Seeks to amend the WBGST Rules, 2017 (11th Amendment Rules, 2020) with respect to e-invoice and Dynamic Q. R. Code.

Seeks to amend notification 442-F.T. dated 03.04.2020 to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020.

Seeks to amend notification no. 441-F.T. dated 03.04.2020 to specify that aggregate turnover of any preceding financial year from 2017-18 onwards shall be considered for the purpose of liability to issue e-invoice, and in addition to B2B supplies e-invoice has to be issued in case of export also.

Extension of due date of filing Annual Return for 2018-19 till 31/10/2020

Seeks to grant waiver / reduction in late fee in furnishing FORM GSTR-10, subject to the condition that the returns are filed between 22.09.2020 to 31.12.2020

Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filed between 22.09.2020 to 31.10.2020.

Seeks to further extend the due date of furnishing return by composition taxpayers in FORM GSTR-4 for the financial year 2019-20 till 31st October, 2020.

Seeks to bring into force provisions of sub-section (9) of section 7 of the West Bengal Finance Act, 2020 (West Ben. Act II of 2020) w. e. f. 01.09.2020. (Amendment Section 50 of the WBGST Act, 2017 regarding interest)

WBGST (Tenth Amendment) Rules, 2020 which seeks to amend the WBGST Rules, 2017 regarding Aadhaar Authentication.

Seeks to amend notification No. 441-F.T. dated 03.04.2020 in order to amend the class of registered persons for the purpose of e-invoice.

Seeks to make ninth amendment (2020) in WBGST Rules to substitute Form GST INV-1.

Seeks to extend due date for furnishing FORM GSTR-4 for the Financial Year 2019-2020 till 31.08.2020 by amending notification No. 680-F.T. dated 23.04.2019.

Seeks to make eighth amendment (2020) in WBGST Rules to make provision for filing Nil GSTR-3B and Nil GSTR-1 through  short messaging service (SMS).

Seeks to amend notification no. 1895-F.T. dated 31.12.2018 in order to provide conditional waiver of late fees for delayed filing of GSTR-3B for the period from July, 2017 to July, 2020.

Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover upto Rs. 5 crore till 03.10.2020

Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers by amending Notification No. 118-F.T. dated 24.01.2018

Seeks to provide one time amnesty by lowering/waiving of late fees for non-furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020 by amending notification No. 1895-F.T. dated 31.12.2018

Seeks to provide relief by lowering rate of interest for a prescribed time for tax periods from February, 2020 to July, 2020 by amending notification No. 1153-F.T. dated 29.06.2017

Seeks to make seventh amendment (2020) to WBGST Rules to specify the rates of tax payable by the composition taxpayers by amending rule 7

Seeks to amend WBGST Rules (Sixth Amendment), 2020 in order to allow companies to file return in Form-3B with EVC also between 21.04.2020 to 30.09.2020 and to furnish FORM GSTR-1 with EVC also for the period from 27.05.2020 to 30.09.2020.

Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in Form-GSTR-3B by SMS.

Seeks to amend notification No. 1637-F.T. dated 14.09.2017 relating to West Bengal Advance Ruling Authority.

Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020

Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. (Amendment to notification No. 439-F.T. dated 03.04.2020.).

Seeks to amend WBGST Rules (Fifth Amendment) in order to allow companies to file return with EVC between 21/04/2020 to 30/06/2020 and to make provision for furnishing "NIL" return through SMS

Seeks to bring into force rule 87(13) and Form GST PMT-09 with effect from 21.04.2020.

Seeks to extend due date for furnishing FORM GSTR-3B for the month of May, 2020.

Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.

Seeks to provide relief to taxpayers by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020 / quarter ending 31.03.2020.

Seeks to provide relief to taxpayers by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.

Seeks to provide relief to taxpayers by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.

Seeks to amend WBGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4)

Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020

Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020

Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.

Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters

Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.

Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.

Seeks to specify the class of persons who shall be exempted from Aadhar authentication.

Seeks to make third amendment (2020) to CGST/WBGST Rules.

Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020

Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020

Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)/377-F.T.

Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016

Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C

Seeks to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner

Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018

Seeks to amend WBGST Rules, 2017 (Second Amendment Rules, 2020) regarding valuation of lottery

Effective Date Notification

Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020

Seeks to carry out changes in the WBGST Rules, 2017 regarding e-invoice etc.[WBGST( Amend) Rules, 2020]

Seeks to carry out changes in the WBGST Rules, 2017 [WBGST(9th Amend) Rules, 2019]

Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019

Seeks to notify the class of registered person required to issue invoice having QR Code

Seeks to give effect to the provisions of sixth proviso to rule 46 of the WBGST Rules, 2017

Seeks to notify the class of registered person required to issue e-invoice

Seeks to notify the common portal for the purpose of e-invoice

Seeks to carry out Eighth amendment (2019) in the WBGST Rules, 2017. [Primarily related to e-invoicing]

Amendment of notification No. 1639-F.T. dated 14.09.2017 regarding West Bengal State Committee for anti-profiteering

Seeks to carry out Seventh amendment (2019) in the WBGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]

Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019

WBGST (Sixth Amendment) Rules, 2019

Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date

Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020

Seeks to amend notification No 380-FT dated 7.3.2019 regarding composition levy

Seeks to bring rules 10, 11, 12 and 26 of the WBGST (Fourth Amendment) Rules, 2019

Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April June 2019 till 31.08.2019

02/2019–C.T./GST

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

Extension of the due date for furnishing Form GSTR-7 for the months of October, 2018 to December, 2018 till 28/02/2019

174-FT

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

WBGST (Amendment) Rules, 2019

172-FT

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

Seeks to amend notification No. 1853-F.T. dated 18/10/2017 to amend the meaning of Advance Authorisation

32/2018–C.T./GST

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

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

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

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

Seeks to amend the WBGST Rules, 2017 (Fourteenth Amendment Rules, 2018)

1892-FT

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

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

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

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

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

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

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.

1874-FT

Amendment to Notification No. 1639-F.T. dated 14.09.2017 regarding State Committee of Anti-Profiteering

1873-FT

Corrigendum to Notification No. 1570-F.T. dated 02.11.2018

1872-FT

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

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

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.

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

1570-F.T.

Seeks to amend WBGST Rules, 2017 (Thirteen Amendment) Rules, 2018

26/2018–C.T./GST

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.

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.

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.

Seeks to supersede Notification No. 1642-F.T., dated 15.09.2017 regarding handicraft goods

25/2018–C.T./GST

Extension of due date for furnishing return in GSTR- 3B for the month of September, 2018 till 25.10.2018.

1506-F.T.

 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.

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.

Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies

1345-F.T.

Seeks to bring into effect section 52 of the WBGST Act (provisions related to TCS) from 01.10.2018

1344-F.T.

Seeks to bring into effect section 51 of the WBGST Act (provisions related to TDS) from 01.10.2018

1343-F.T.

Notification amending the WBGST Rules, 2017 (Tenth Amendment Rules, 2018)

1342-F.T.

Notification amending the WBGST Rules, 2017 (Ninth Amendment Rules, 2018)

1341-F.T.

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.

Seeks to waive the late fee paid under section 47 by certain classes of taxpayers.

1339-F.T.

Notification amending the WBGST Rules, 2017 (Eighth Amendment Rules, 2018)

24/2018–C.T./GST

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

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

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

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

Seeks to waive the late fee paid under section 47 by certain classes of taxpayers

19/2018–C.T./GST

Seeks to extend the due date for filing of FORM GST ITC-04

1172-F.T.

Amendment of Notification No. 1639-F.T. dated 14.09.2017 regarding West Bengal Screening Committee on anti-profiteering.

Extension of due date of filing GSTR-3B for the month of July, 2018 till 24.08.2018.

1143-F.T.

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.

Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 .

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.

Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

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.

Exemption from generation of e-waybill  in case of intra-state movement of goods in West Bengal  for job work.

Amending the WBGST Rules, 2017 [ WBGST (Seventh) Amendment Rules, 2018]

Amendment of Notification No. 1639-F.T. dated 14.09.2017 regarding State Level Screening Committee on anti-profiteering

Amending the WBGST Rules, 2017(Sixth Amendment Rules, 2018)

Notifying perishable or hazardous goods that may be disposed of after seizure under section 67(8) of the WBGST Act, 2017

Seeks to amend West Bengal Goods and Services Tax  Rules, 2017. (Fifth Amendment, 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)

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/-.

Extension of Due Date of Filing GSTR-6 for the Months of July, 2017 to June, 2018 till 31/07/2018.

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.

Seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017.

Extension of due date of filing of GSTR-3B for the month of April, 2018.

Circulation of the West Bengal Appellate Authority for Advance Ruling Regulations, 2018.

WBGST (Fourth Amendment) Rules, 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.

Extension of date for filing the return in FORM GSTR-6.

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.

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.

To specify dates of filing GSTR-3B for the months of April, 2018 to June, 2018

Notifies the date from which e-way bill rules shall come into force

Amending the WBGST Rules, 2017 (Third Amendment Rules, 2018)

Rescinding notification No. 120-F.T. dated 24.01.2018, which reduced late fees on late filing of FORM GSTR-5A

WBGST (Second Amendment) Rules, 2018 (including E-way Bill Rules)

Seeks to postpone the coming into force of the e-waybill rules by rescinding Notification No. 2312-F.T dated 29.12.2017.

Amendment of notification No. 1069-F.T. dated 21/06/2017 for notifying e-way bill website.

Reduction of late fee in case of delayed filing of FORM GSTR-6.

Reduction of late fee in case of delayed filing of FORM GSTR-5A.

Reduction of late fee in case of delayed filing of FORM GSTR-5.

Reduction of late fee in case of delayed filing of FORM GSTR-1.

WBGST (First Amendment) Rules, 2018.

Notification under rule 138(14)(d) regarding intra-State e-waybill.

Extension the time limit for filing FORM GSTR-6 for the months of July, 2017 to February, 2018 till 31.03.2018.

Extension the time limit for filing FORM GSTR-3B for the month of December, 2018 till 22.01.2018.

Memorandum to set up an office of the West Bengal Authority for Advance Ruling.

West Bengal Authority for Advance Ruling Regulations, 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.

Amendment to Notification No. 1142-F.T. dated 28.06.2017.

Fourteenth amendment to the WBGST Rules, 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.

Waiver of certain amount of late fee payable by any registered person for failure to furnish Form GSTR-4 by the due date.

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.

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.

Corrigendum to Notifications No. 1151-F.T. and No. 1568-F.T.

WBGST (Thirteenth Amendmend) Rules

Extension of time limit for filing FORM GSTR-5 till 31.01.2018

Extension of time limit for filing FORM GST ITC-01 till 31.01.2018

Corrigendum to Notification No.1277-F.T dated 14.07.2017

Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods

Seeks to extend the due date for submission of details in FORM GST-ITC-04 till 31.12.2017.

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.

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.

Seeks to extend the time limit for filing of FORM GSTR-4 till 24.12.2017.

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.

Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 by the 20th of the succeeding month.

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

Seeks to extend the due date for submission of details in FORM GST-ITC-04 till the 30th day of November, 2017

Seeks to extend the due date for submission of details in FORM GST-ITC-01 till the 30th day of November, 2017

WBGST Rules (Eleventh) Amendment.

Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for August, 2017  & September, 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

Seeks to notify certain supplies as deemed exports under section 147 of the WBGST Act, 2017

Tenth amendment to WBGST Rules, 2017

Seeks to amend Notification No. 1142-F.T. dated 28/06/2017 for increasing monetary limit of Composition Levy.

Ninth amendment to WBGST Rules, 2017.

Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores.

Seeks to cross-empower Central Tax officers for processing and grant of refund.

Seeks to amend Notification No. 1642-F.T. dated 15/09/2017 so as to add certain items to the list of “handicrafts goods”.

Eighth amendment to WBGST Rules, 2017.

Extension of time limit for making a declaration in  GST ITC- 01 for the  months  of July, August and September, 2017

Further Extension of time limit for submitting GSTR-6 for the  months  of July, August and September, 2017

Extension of time limit for submitting GSTR-4 for the quarter July to September, 2017

Corrigendum to Notification No. 1137-F.T. dated 28/06/2017 relating to Advocate Services

Amendment of Notification No. 1076-F.T. dated 21/06/2017

Amendment of Notification No. 1072-F.T. dated 21/06/2017

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

Seventh amendment to the WBGST Rules, 2017.

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

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

Constitution of West Bengal Screening Committee on anti-profiteering

Appointment of West Bengal  Appellate Authority for Advance Ruling

Appointment of West Bengal Authority for Advance Ruling

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

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

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

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

Sixth Amendment to the WBGST Rules 2017

Notification regarding e-waybill for Textiles

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

WBGST Rules 4th Amendment

06/07/2017

WBGST Rules 3rd Amendment

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

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