GST
GOODS AND SERVICES TAX
NOTIFICATIONS
Notification No. Subject Matter . Date
1803-F.T.

WBGST(Removal of Difficulties) Order No. 01/2017

13/10/2017
1802-F.T.

Seeks to exempt payment of tax under section 9(4) of the WBGST Act, 2017 till 31/03/2018

13/10/2017
1801-F.T.

Seeks to prescribe State Tax rate on the leasing of motor vehicles [37/2017(R)]

13/10/2017
1800-F.T.

Seeks to amend Notification No. 1128-F.T. dated 28/06/2017 [04/2017(R)]

13/10/2017
1799-F.T.

Seeks to amend Notification No. 1126-F.T. dated 28/06/2017 [02/2017(R)]

13/10/2017
1798-F.T.

Seeks to amend Notification No. 1125-F.T. dated 28/06/2017 [01/2017(R)]

13/10/2017
1797-F.T.

Seeks to amend Notification No. 1137-F.T. dated 28/06/2017 [13/2017(R)]

13/10/2017
1796-F.T.

Seeks to amend Notification No. 1136-F.T. dated 28/06/2017 [12/2017(R)]

13/10/2017
1795-F.T.

Seeks to amend Notification No. 1135-F.T. dated 28/06/2017 [11/2017(R)]

13/10/2017
1794-F.T.

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

13/10/2017
1793-F.T.

Ninth amendment to WBGST Rules, 2017.

13/10/2017
1792-F.T.

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

13/10/2017
1791-F.T.

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

13/10/2017
1790-F.T.

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

13/10/2017
1763-F.T.

Eighth amendment to WBGST Rules, 2017.

10/10/2017
1762-F.T.

Exempting supply of services associated with transit cargo to Nepal and Bhutan.

10/10/2017
14–C.T./GST

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

13/10/2017
13–C.T./GST

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

13/10/2017
12–C.T./GST

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

13/10/2017
1736-F.T.

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

21/09/2017
1720-F.T.

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

21/09/2017
1719-F.T.

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

21/09/2017
1715-F.T.

Seeks to amend Notification No. 1129-F.T. [ 5/2017- State Tax(rate)] dated 28/06/2017 to give effect to GST council decisions regarding restriction of refund on corduroy fabrics.

21/09/2017
1714-F.T.

Seeks to amend Notification No. 1126-F.T. [ 2/2017- State Tax(rate)] dated 28/06/2017 to give effect to GST council decisions regarding exemptions to goods

21/09/2017
1713-F.T.

Seeks to amend Notification No. 1125-F.T. [1/2017- State Tax(rate)] dated 28/06/2017 to give effect to GST council decisions regarding goods rates.

21/09/2017
1700-F.T.

Seeks to exempt certain supplies to NPCIL under section 11(1)

21/09/2017
1685-F.T.

Seeks to amend Notification No.  1136-F.T. [12/2017-State Tax (rate)] dated 28/06/2017 to exempt right to admission to the events organized under FIFA U-17 World Cup 2017.

21/09/2017
1684-F.T.

Seeks to amend Notification No.1135-F.T. [11/2017-State Tax (rate)] dated 28/06/2017 to reduce WBGST rate on specified supplies of Works Contract Services.

21/09/2017
1682-F.T.

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

20/09/2017
1665-F.T.

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

18/09/2017
1656-F.T.

Seventh amendment to the WBGST Rules, 2017.

18/09/2017
11–C.T./GST

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

18/09/2017
1642-F.T.

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

15/09/2017
1639-F.T.

Constitution of West Bengal Screening Committee on anti-profiteering

14/09/2017
1638-F.T.

Appointment of West Bengal  Appellate Authority for Advance Ruling

14/09/2017
1637-F.T.

Appointment of West Bengal Authority for Advance Ruling

14/09/2017
10–C.T./GST

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

11/09/2017
09–C.T./GST

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

11/09/2017
08–C.T./GST

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

05/09/2017
1591-F.T.

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

04/10/2017
1483-F.T.

Notification regarding e-waybill for Textiles

21/08/2017
07–C.T./GST

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

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

WBGST Rules 4th Amendment

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

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

27/07/2017
1351-F.T

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

27/07/2017
1278-F.T.

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

14/07/2017

1277-F.T.

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

14/07/2017

1221-F.T.

WBGST Rules 3rd Amendment

06/07/2017

1176-F.T.

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

30/06/2017

1175-F.T.

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

30/06/2017

1158-F.T.

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

30/06/2017
1157-F.T.

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

30/06/2017
1156-F.T. Documents required for transportation of goods while the said goods are in movement or in transit storage in the State of West Bengal (State specific) 30/06/2017
1154-F.T. Amendment to Notification No. 1071-F.T. dated 21.06.2017 29/06/2017
1153-F.T. Rate of interest per annum under SGST 29/06/2017
1152-F.T. Mentioning of the digits of Harmonised System Nomenclature (HSN) Codes 29/06/2017
1151-F.T. The West Bengal Goods And Services Tax Rules, 2017 (Part II) (w. e. f. 01.07.2017) 29/06/2017
1150-F.T. Amendment to rules notified under Notification No. 1068 –F.T dated 21.06.2017 29/06/2017
1142-F.T. Increased limit of the aggregate turnover for composition levy and conditions thereof under WBGST [section 10(1)] 28/06/2017
1141-F.T. The categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator [section 9(5)] 28/06/2017
1140-F.T. Specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under SGST [section 55] 28/06/2017
1139-F.T.

Non-availability of refund of unutilized ITC for supply of service specified in item 5(b) of Schedule II of SGST (construction of building, complex etc.) [section 54(3)]

28/06/2017
1138-F.T. Supplies which shall be treated neither as a supply of goods nor a supply of services under SGST [section 7(2)] 28/06/2017
1137-F.T.

Categories of services on which tax will be payable on reverse charge mechanism under SGST [section 9(3)]

28/06/2017
1136-F.T. SGST exempt services notified under section 11(1) 28/06/2017
1135-F.T. SGST Rate Schedule of services and value of construction services and lottery [sections 9(1), 11(1), 15(5), 16(1)] 28/06/2017
1134-F.T. SGST exemption for dealers operating under Margin Scheme notified under section 11(1) 28/06/2017
1133-F.T. Notification exempting supplies to TDS deductor by a supplier, who is not registered , under section 11(1) 28/06/2017
1132-F.T. SGST exemption from reverse charge upto Rs. 5000/- per day under section 11(1) 28/06/2017
1131-F.T. Exemption from SGST supplies by CSD to Unit Run Canteens and supplies by CSD/Unit Run Canteen to authorised customers under section 11(1) 28/06/2017
1130-F.T. Notification prescribing refund of 50% of SGST on supplies to CSD under section 55 28/06/2017
1129-F.T.

Notification specifying supplies of goods in respect of which no refund of unutilized input tax credit shall be allowed under section 54(3)

28/06/2017
1128-F.T. Notification prescribing reverse charge on certain specified supplies of goods under section 9(3) 28/06/2017
1127-F.T. 2.5% concessional rate for intra-state supplies of goods as listed therein required in connection with petroleum operations like exploration. 28/06/2017
1126-F.T. SGST exempt goods notified under section 11(1) 28/06/2017
1125-F.T. SGST Rate Schedule of goods notified under section 9(1) 28/06/2017
1124-F.T. Effective date of W.B.G.S.T. Ordinance, 2017- Second Notification (w.e.f. 01.07.2017) 28/06/2017
1078-F.T. Territorial jurisdiction of areas of different Charges, Circles and other offices (State specific) 21/06/2017
1077-F.T. Administrative set-up under WBGST (State specific) 21/06/2017
1076-F.T. Appointment of other officers of State Tax (State specific) 21/06/2017
1075-F.T. Appointment of the Additional Commissioner of State Tax (State specific) 21/06/2017
1074-F.T. Appointment of the Special Commissioner of State Tax (State specific) 21/06/2017
1073-F.T. Appointment of the Commissioner of State Tax (State specific) 21/06/2017
1072-F.T. Appointment of classes of officers for carrying out the purposes of the WBGST Ordinance, 2017 (State specific) 21/06/2017
1071-F.T. Methods of authentication for taxable persons [ as per rule 26(1)] (w. e. f. 22.06.2017) 21/06/2017
1070-F.T. Exemption from registration to those whose supplies are exclusively liable to be taxed under reverse charge basis (w. e. f. 22.06.2017) 21/06/2017
1069-F.T. The GST Common Portal www.gst.gov.in (w. e. f. 22.06.2017) 21/06/2017
1068-F.T. The West Bengal Goods And Services Tax Rules, 2017 (Part I) (w. e. f. 22.06.2017) 21/06/2017
1067-F.T. Effective date of W.B.G.S.T. Ordinance, 2017- First Notification (w. e. f. 22.06.2017) 21/06/2017
West Bengal Taxation Laws (Amendment) Ordinance, 2017 20/06/2017
West Bengal Goods and Services Tax 15/06/2017