GST
GOODS AND SERVICES TAX
NOTIFICATIONS
Notification No.
Date
Subject Matter .
2159-F.T 01/12/2017

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

2035-F.T 15/11/2017

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

2034-F.T 15/11/2017 Seeks to exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52 of the
CGST Act from obtaining compulsory registration under section 24(ix) of the Act provided their aggregate all India
turnover does not exceed 20 lakh rupees
2033-F.T 15/11/2017 Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017
onwards to 25 rupees per day. (In case of nil return filers, late fee is to be 10 rupees per day.)
2032-F.T 15/11/2017 Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs.1.5 crore
2031-F.T 15/11/2017 WBGST (twelfth) Amendment Rules, 2017
23–C.T./GST
15/11/2017

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

22–C.T./GST
15/11/2017

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.

21–C.T./GST 15/11/2017

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.

20–C.T./GST 15/11/2017

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

19–C.T./GST 15/11/2017

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.

18–C.T./GST 15/11/2017

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

2025-F.T
14/11/2017

Seeks to amend notification No. 1136-F.T dated 28.06.2017 [Exempt Services]

2024-F.T
14/11/2017

Seeks to amend notification No. 1135-F.T.. dated 28.06.2017 [Rate on Services]

2023-F.T
14/11/2017

This notification seeks to prescribe 2.5% concessional WBGST rates on certain goods supplies to specific public funded research institute and subject to specified condition

[ new stand-alone notification]

2022-F.T
14/11/2017

Seeks to amend notification no 1129-F.T. dated 28.06.2017 so as to block refund of ITC on certain goods

2021-F.T
14/11/2017

Seeks to amend notification No 1128-F.T. dated 28.06.2017 so as to include cotton under revere charge under section 9(3) of WBGST Act, 2017

2020-F.T
14/11/2017

Seeks to amend notification No 1126-F.T.dated 28.06.2017, which exempts certain goods from GST under section 11 of the WBGST Act, 2017

2019-F.T
14/11/2017

Seeks to amend notification No 1125-F.T. dated 28.06.2017, which prescribes GST rates under section 9 of the WBGST Act, 2017

17–C.T./GST
31/10/2017

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

16–C.T./GST
31/10/2017

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

15–C.T./GST
31/10/2017

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

1908-F.T.
30/10/2017

WBGST Rules (Eleventh) Amendment.

1888-F.T.
24/10/2017

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

1874-F.T.
23/10/2017

Seeks to prescribe state Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

1854-F.T.
18/10/2017

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

1853-F.T.
18/10/2017

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

1852-F.T.
18/10/2017

Tenth amendment to WBGST Rules, 2017

1851-F.T.
18/10/2017

Seeks to reduce GST rate on Food preparations for free distribution to economically weaker sections of the society (Pushtahaar)

1803-F.T.
13/10/2017

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

1802-F.T.
13/10/2017

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

1801-F.T.
13/10/2017

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

1800-F.T.
13/10/2017

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

1799-F.T.
13/10/2017

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

1798-F.T.
13/10/2017

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

1797-F.T.
13/10/2017

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

1796-F.T.
13/10/2017

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

1795-F.T.
13/10/2017

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

1794-F.T.
13/10/2017

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

1793-F.T.
13/10/2017

Ninth amendment to WBGST Rules, 2017.

1792-F.T.
13/10/2017

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

1791-F.T.
13/10/2017

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

1790-F.T.
13/10/2017

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

1763-F.T.
10/10/2017

Eighth amendment to WBGST Rules, 2017.

1762-F.T.
10/10/2017

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

14–C.T./GST
13/10/2017

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

13–C.T./GST
13/10/2017

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

12–C.T./GST
13/10/2017

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

1736-F.T.
21/09/2017

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

1720-F.T.
21/09/2017

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

1719-F.T.
21/09/2017

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

1715-F.T.
21/09/2017

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.

1714-F.T.
21/09/2017

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

1713-F.T.
21/09/2017

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.

1700-F.T.
21/09/2017

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

1685-F.T.
21/09/2017

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.

1684-F.T.
21/09/2017

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.

1682-F.T.
20/09/2017

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

1665-F.T.
18/09/2017

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

1656-F.T.
18/09/2017

Seventh amendment to the WBGST Rules, 2017.

11–C.T./GST
18/09/2017

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

1642-F.T.
15/09/2017

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

1639-F.T.
14/09/2017

Constitution of West Bengal Screening Committee on anti-profiteering

1638-F.T.
14/09/2017

Appointment of West Bengal  Appellate Authority for Advance Ruling

1637-F.T.
14/09/2017

Appointment of West Bengal Authority for Advance Ruling

10–C.T./GST
11/09/2017

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

09–C.T./GST
11/09/2017

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

08–C.T./GST
05/09/2017

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

1591-F.T.
04/10/2017

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

1483-F.T.
21/08/2017

Notification regarding e-waybill for Textiles

07–C.T./GST
28/08/2017

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

1512-F.T.
23/08/2017
Appointment of CCT/WB s Director of Electricity Duty also.
1500-F.T.
22/08/2017
Amendment of Notification No.1141-F.T. dated 28/06/2017.
1499-F.T.
22/08/2017
Amendment of Notification No.1137-F.T. dated 28/06/2017
1498-F.T.
22/08/2017
Amendment of Notification No.1136-F.T. dated 28/06/2017
1497-F.T.
22/08/2017
Amendment of Notification No. 1135-F.T.. dated 28/06/2017
06–C.T./GST
21/08/2017
Notification further extending date of furnishing Form-3B and date of payment of tax.
1475-F.T.
18/08/2017
WBGST Rates for Tractor Parts
1456-F.T.
17/08/2017
WBGST Rules 5th Amendment
05–C.T./GST
17/08/2017
Notification regarding furnishing the return in FORM GSTR-3B
1385-F.T.
01/08/2017

WBGST Rules 4th Amendment

04–C.T./GST
08/08/2017
Date for filing of GSTR-3B
03 –C.T./GST
08/08/2017
Time period for filing of details in FORM GSTR-3
02 –C.T./GST
08/08/2017
Time period for filing of details of inward supplies in FORM GSTR-2
01–C.T./GST
08/08/2017
Time period for filing of details of outward supplies in FORM GSTR-1
1357-F.T
27/07/2017

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

1351-F.T
27/07/2017

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

1278-F.T.

14/07/2017

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

1277-F.T.

14/07/2017

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

1221-F.T.

06/07/2017

WBGST Rules 3rd Amendment

1176-F.T.

30/06/2017

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

1175-F.T.

30/06/2017

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

1158-F.T.
30/06/2017

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

1157-F.T.
30/06/2017

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

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

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)]

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

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

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

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

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