Clarification on various issues pertaining to GST treatment of vouchers.

Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients.

Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the West Bengal Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract.

Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of West Bengal Goods and Services Tax Act, 2017 are supplied through their platform.

Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings.

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September 2024 at New Delhi.

Clarifications regarding applicability of GST on certain services.

Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of the WBGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.

Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.

Clarification on availability of input tax credit in respect of demo vehicles.

Clarification in respect of advertising services provided to foreign clients.

Clarifications regarding GST rates & classification (goods).

Clarifications regarding applicability of GST on certain services.

Processing of refund applications filed by Canteen Stores Department (CSD).

Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports.

Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.

Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.

Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment.

Time of supply on Annuity Payments under HAM Projects.

Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors.

Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the WBGST Act, 2017.

Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person.

Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement.

Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Trade Circular No. 08/2023 dated 11.09.2023.

Clarification on taxability of wreck and salvage values in motor insurance claims.

Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value.

Seeking clarity on taxability of re-imbursement of securities/shares as ESOP/ESPP/RSU provided by a company to its employees.

Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the WBGST Act, 2017 by the suppliers.

Clarification on time limit under Section 16(4) of WBGST Act, 2017 in respect of RCM supplies received from unregistered persons.

Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit.

Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply.

Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities (tobacco, pan masala etc.)

Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court.

Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52nd meeting held on 7th October, 2023.

Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST.

Clarifications regarding applicability of GST on certain services.

Clarification regarding determination of place of supply in various cases.

Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017.

Clarification on charging of interest under section 50(3) of the WBGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.

Prescribing manner of filing an application for refund by unregistered persons.

Clarifications regarding applicability of GST on certain services.

Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023.

Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons.

Clarification on issue pertaining to e-invoice.

Clarification on refund-related issues

Clarification on taxability of share capital held in subsidiary company by the parent company

Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period.

Clarification on TCS liability under Sec 52 of the WBGST Act, 2017 in case of multiple E-commerce Operators in one transaction.

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021.

Generation and quoting of Document Identification Number (DIN) on any communication issued under GST by the officers of the Directorate of Revenue Intelligence and Enforcement (DRI & E) to tax payers and other concerned persons.

Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February, 2023.

Clarifications regarding applicability of GST on certain services.

Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022.

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh.

Generation and quoting of Document Identification Number (DIN) on communications issued under GST by the officers of the Directorate to tax payers and other concerned persons.

Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016.

Clarification on various issues pertaining to GST.

Clarification with regard to applicability of provisions of section 75(2) of West Bengal Goods and Services Tax Act, 2017 and its effect on limitation.

Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017.

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19.

Guidelines for verifying Transitional Credit in the light of the order of the Hon’ble Supreme Court in the matter of the Union of India vs. Filco Trade Centre Pvt. Ltd.SLP(C) No. 32709-32710/2018,order dated 22.07.2022 & 02.09.2022.

Clarification on refund related issues in respect of applications for refund of unutilized ITC on account of inverted duty structure.

Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.

GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law.

Clarifications regarding applicable GST rates & exemptions on certain services.

Withdrawal of Trade Circular No. 27/2019-GST dated 12.07.2019 related to Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange.

Manner of filing refund of unutilized ITC on account of export of electricity.

Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.

New initiative to make the tax administration more accessible to the taxpayers

Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.

Clarification on various issues pertaining to GST.

Clarification on various issues relating to applicability of demand and penalty provisions under the West Bengal Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.

Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1.

GST on service supplied by restaurants through e-commerce operators.

Clarification on certain refund related issues

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification No. 442-F.T. dated 03.04.2020

Clarifications regarding applicable GST rates & exemptions on certain services.

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow.

Clarification in respect of refund of tax specified in section 77(1) of the WBGST Act and section 19(1) of the IGST Act.

Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017.

Clarification in respect of certain GST related issues.

Clarification on doubts related to scope of “Intermediary”.

Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 1004-F.T. dated 14th September, 2021.

Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 442-F.T. dated 3rd April, 2020.

Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System.

GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them.

GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS.

Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis.

Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination).

Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).

Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.

Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the WBGST Act, 2017 and rule 23 of the WBGST Rules, 2017.

Clarification on refund related issues

Further clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19)

Further clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws

Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws

Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19)

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 442-F.T. dated 3rd April, 2020

Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of WBGST Rules, 2017

Quarterly Return Monthly Payment Scheme

Clarification relating to application of sub-rule (4) of rule 36 of the WBGST Rules, 2017 for the months of February, 2020 to August, 2020.

Clarification in respect of levy of GST on Director’s Remuneration

Clarification on Refund Related Issues

Clarification on refund related issues

Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016

Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules

Seeks to issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal

Reverse Charge Mechanism (RCM) on renting of motor vehicles

Standard Operating Procedure to be followed in case of non-filers of returns

Withdrawal of Trade Circular No.28/2019 dt. 22.07.2019.

Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 1135-F.T. dated 28-06-2017.

Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.

Seeks to clarify optional filing of annual return under notification No. 1729-FT, dated 16th October, 2019.

Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of WBGST Rules, 2017.

Clarification related to supply of grant of alcoholic liquor license

Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi)

Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997

Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India

Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.

Clarification on issue of GST on Airport levies

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

Clarification regarding GST rates & classification (goods) Circular

Withdrawal of Trade Circular No. 26/2019 dated 28.06.2019

Clarification on the procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.

Corrigendum to Trade Circular No. 17/2019

GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.

Clarification on GST rate applicable on supply of food and beverage services by educational institution.

Clarification on issue of classification of service of printing of pictures covered under 998386.

Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).

Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).

Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals.

Clarification regarding GST rates & classification (goods)

Clarification on refund related issues

Clarification on export of services under GST

Circular on denial of composition option by tax authorities and effective date thereof

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 to T. C. No. 40/2018 dated 17/09/2018

Circular clarifying collection of tax at source by Tea Board of India

Scope of principal and agent relationship under Schedule I of WBGST Act, 2017 in the context of del credere agent

Circular to clarify the procedure in respect of return of time expired drugs or medicines

Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor

Clarification on certain issues related to refund

Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16

GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts

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

Levy of GST on Priority Sector Lending Certificate

Corrigendum to Trade circular No. 17/2017 dated 21.12.2017

E-way bill in case of storing of goods in godown of transporter

Processing of refund applications filed by Canteen Stores Department (CSD)

Clarification on refund related issues

Recovery of arrears of wrongly availed input tax credit under the existing law and inadmissible transitional credit

Scope of Principal-agent relationship in the context of Schedule I of the WBGST Act

Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics

Taxability of services provided by Industrial Training Institutes (ITI)

Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)

Seeks to modify Trade Circular No. 08/2018 dated 16/04/2018

Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers

Clarifications of certain issues under GST- moulds & dies, tea , car servicing etc.

Clarification on refund related issues

Issue related to taxability of ‘tenancy rights’ under GST

Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal

Clarifications on issues related to Job Work

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

Clarification regarding GST in respect of certain services

Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting

Clarification regarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86

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

Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.

Filing of returns under GST

Trade circular to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]

Classification and GST rate on Terracotta idols

Clarification on taxability of custom milling of paddy

Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics

Clarifications regarding applicability of GST and availability of ITC in respect of certain services

Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit

Clarification of classification of cut pieces of fabric under GST

Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]

Clarification on taxability of printing contracts

Classification of imported fertilizers used in the manufacture of other fertilizers at 5% GST rate

Clarification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products.

Clarification regarding applicability of GST on various goods and services

Opening of migration window for tax payers till 31st August, 2018 and related Standard Operating Procedure (SOP)

Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.

Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports.

E-waybill for inter-State movement of goods under GST with effect from the 1st day of April, 2018.

Clarifications on exports related refund issues.

Re-organisation of Large Tax Payer Unit (LTU).

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

Re-introduction of Waybill System as existed till 31/01/2018.

Seat of Advance Ruling Authority constituted under the West Bengal Goods and Services Tax Act, 2017.

e-Waybill under GST with effect from 1st February, 2018.

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.

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.

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

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

Manual filing and processing of refund claims in respect of zero-rated supplies.

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.

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports.

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

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

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.

e-WAYBILL UNDER WBGST ORDINANCE, 2017

TAX DEDUCTED AT SOURCE