GST
GOODS AND SERVICES TAX
NOTIFICATIONS
Notification No.
Date
Subject Matter .

1358-F.T.

14/09/2018

Corrigendum to notification no. 1034-F.T. [18/2018-State Tax (Rate)] dated 27.07.2018.

1345-F.T.

13/09/2018

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

1344-F.T.

13/09/2018

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

1343-F.T.

13/09/2018

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

1342-F.T.

13/09/2018

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

1341-F.T.

13/09/2018

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.

13/09/2018

Seeks to extend the due date for filing FORM GST ITC-01 by certain classes of persons

1339-F.T.

13/09/2018

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

24/2018–C.T./GST

13/09/2018

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

13/09/2018

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

13/09/2018

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

13/09/2018

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

13/09/2018

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

19/2018–C.T./GST

13/09/2018

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

1172-F.T.

21/08/2018

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

18/2018-C.T./GST
21/08/2018

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

1143-F.T.

14/08/2018

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.

17/2018-C.T./GST
10/08/2018

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

16/2018-C.T./GST
10/08/2018

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.

06/08/2018

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

1080-F.T.

06/08/2018

Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.

15/2018-C.T./GST
30/07/2018

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.

1037-F.T.

27/07/2018

Seeks to prescribe concessional WBGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.

1036-F.T.

27/07/2018

Seeks to amend Notification No 1129-F.T. dated  28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.

1035-F.T.

27/07/2018

Seeks to amend Notification No. 1126-F.T. dated  28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.

1034-F.T.

27/07/2018

Seeks to amend Notification No. 1125-F.T.. dated  28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.

1033-F.T.

27/07/2018

Seeks to insert explanation in an item in notification No. 1135-F.T. dated 28.06.2017 by exercising powers conferred under section 11(3) of CGST Act, 2017.

1032-F.T.

27/07/2018

Seeks to amend notification No. 1138-F.T. dated 28.06.2017 to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.

1031-F.T.

27/07/2018

Seeks to amend notification No. 1137-F.T. dated 28.06.2017 so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).

1030-F.T.

27/07/2018

Seeks to amend notification No. 1136-F.T dated 28.06.2017 so as to notify exempt some services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.

1029-F.T.

27/07/2018

Seeks to amend notification No. 1135-F.T. dated 28.06.2017 so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.

14/2018-C.T./GST
12/07/2018

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

916-F.T.
06/07/2018

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

915-F.T.
06/07/2018

Amendment of Notification No. 1132-F.T. dated 28.06.2017 suspending RCM u/s 9(4) till 30/09/2018

914-F.T.
06/07/2018

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

836-F.T.
25/06/2018

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

769-F.T.
13/06/2018

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

768-F.T.
13/06/2018

Seeks to amend West Bengal Goods and Services Tax  Rules, 2017. (Fifth Amendment, 2018)

760-F.T.
12/06/2018

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)

13/2018-C.T./GST
06/06/2018

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/-.

12/2018-C.T./GST
06/06/2018

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

11/2018-C.T./GST
28/05/2018

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.

10/2018-C.T./GST
28/05/2018

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

09/2018-C.T./GST
18/05/2018

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

599-F.T.
14/05/2018

Waiver of late fee payable by registered persons for failure to furnish the return in FORM GSTR-3B by the due date.

08/2018-C.T./GST
20/04/2018

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

518-F.T.
18/04/2018

WBGST (Fourth Amendment) Rules, 2018.

07/2018-C.T./GST
29/03/2018

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.

06/2018-C.T./GST
28/03/2018

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

05/2018-C.T./GST
28/03/2018

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.

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.

390-F.T
28/03/2018

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.

04/2018-C.T./GST
23/03/2018

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

357-F.T
23/03/2018

Seeks to exempt payment of tax under section 9(4) of the WBGST Act, 2017 till 30.06.2018

356-F.T
23/03/2018

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

355-F.T
23/03/2018

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

282-F.T
07/03/2018

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

281-F.T
07/03/2018

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

165-F.T
05/02/2018

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

137-F.T
25/01/2018

Seeks to amend notification no 2023-F.T dated 14.11.2017 so as to correct name of certain department / institution.

136-F.T
25/01/2018

Seeks to exempt certain portion of tax on specified old and used Motor Vehicles from GST under section 11 of the WBGST Act, 2017.

135-F.T
25/01/2018

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.

134-F.T
25/01/2018

Seeks to amend notification No 1125-F.T. dated 28/06/2017, which prescribes GST rates of goods.

133-F.T
25/01/2018

Seeks to exempt Central Government’s share of Profit Petroleum from State tax.

132-F.T
25/01/2018

Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right (TDR) and vice versa.

131-F.T
25/01/2018

Seeks to amend notification No. 1137-F.T. dated 28/06/2017 so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under WBGST Act, 2017 to be taxed under RCM

130-F.T
25/01/2018

Seeks to amend notification No. 1136-F.T dated 28/06/2017 so as to exempt certain services.

129-F.T
25/01/2018

Seeks to amend notification No. 1135-F.T dated 28/06/2017 so as to notify WBGST rates of various services.

122-F.T
24/01/2018

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

121-F.T
24/01/2018

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

120-F.T
24/01/2018

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

119-F.T
24/01/2018

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

118-F.T
24/01/2018

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

117-F.T
24/01/2018

WBGST (First Amendment) Rules, 2018.

03/2018-C.T./GST
25/01/2018

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

02/2018-C.T./GST
24/01/2018

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

01/2018-C.T./GST
24/01/2018

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

61-F.T
10/01/2018

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

60-F.T
10/01/2018

West Bengal Authority for Advance Ruling Regulations, 2018.

7-F.T
02/01/2018

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.

2318-F.T
29/12/2017

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

2313-F.T
29/12/2017

Fourteenth amendment to the WBGST Rules, 2017.

2312-F.T
29/12/2017

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.

2311-F.T
29/12/2017

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

2310-F.T
29/12/2017

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.

26–C.T./GST
29/12/2017

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.

2275-F.T
21/12/2017

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

2274-F.T
21/12/2017

WBGST (Thirteenth Amendmend) Rules

25-C.T./GST
21/12/2017

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

24-C.T./GST
21/12/2017

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

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

1568-F.T.
30/08/2017

Sixth Amendment to the WBGST Rules 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