GST
GOODS AND SERVICES TAX
STATE TAX NOTIFICATIONS
Notification No.
Date
Subject Matter .
624-F.T
21/07/2020

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.

623-F.T
21/07/2020

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).

622-F.T
21/07/2020

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.

08/2020–C.T./GST
10/07/2020

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

601-FT
10/07/2020

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

600-FT
10/07/2020

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

599-FT
10/07/2020

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

598-FT
10/07/2020

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

571-FT
30/06/2020

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.

543-FT
18/06/2020

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

530-FT
17/06/2020

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

07/2020-C.T./GST
13/05/2020

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

493-FT
13/05/2020

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.).

492-FT
13/05/2020

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

489-FT
06/05/2020

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

06/2020-C.T./GST
20/04/2020

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

466-FT
15/04/2020

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.

465-FT
15/04/2020

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.

464-FT
15/04/2020

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.

463-FT
15/04/2020

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

462-FT
15/04/2020

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)

05/2020-C.T./GST
03/04/2020

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

04/2020-C.T./GST
03/04/2020

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

03/2020-C.T./GST
03/04/2020

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.

447-FT
03/04/2020

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

446-FT
03/04/2020

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

445-FT
03/04/2020

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

444-FT
03/04/2020

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

443-FT
03/04/2020

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

442-FT
03/04/2020

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

441-FT
03/04/2020

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

440-FT
03/04/2020

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.

439-FT
03/04/2020

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

433-FT
20/03/2020

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

02/2020-C.T./GST
18/03/2020

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

01/2020-C.T./GST
18/03/2020

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

351-FT
05/03/2020

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

330-FT
02/03/2020

Effective Date Notification

110-FT
17/01/2020

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

40-FT
07/01/2020

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

2090-FT
31/12/2019

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

2089-FT
31/12/2019

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

17/2019–C.T./GST
24/12/2019
Seeks to extend the due date of filing return in GSTR-3B for the month of November, 2019 till 23.12.2019
2054-FT
23/12/2019

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

2053-FT
23/12/2019

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

2052-FT
23/12/2019

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

2051-FT
23/12/2019

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

2050-FT
23/12/2019

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

1956-FT
06/12/2019

Amendment of notification No. 1639-F.T. dated 14.09.2019 regarding West Bengal State Committee for anti-profiteering

1878-FT
22/11/2019

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

1777-FT
25/10/2019

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

1730-FT
16/10/2019

WBGST (Sixth Amendment) Rules, 2019

1729-FT
16/10/2019

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

16/2019–C.T./GST
16/10/2019
Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020
1728-FT
16/10/2019

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

15/2019–C.T./GST
16/10/2019
Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020
1698-FT
30/09/2019

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

1692-FT
30/09/2019

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

1522-FT
02/09/2019
Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19
14/2019–C.T./GST
22/08/2019
Seeks to extend the due date of furnishing FORM GSTR-3B for the month of July, 2019
1466-FT
22/08/2019
Seeks to amend notification No 1639-F.T. dated 14.09.2017 regarding West Bengal State Committee for anti-profiteering
1465-FT
22/08/2019
Seeks to extend the date from which the facility of blocking and unblocking of e-waybill facility as per the provision of Rule 138E of the WBGST Rules, 2017 shall be brought into force to 21.11.2019.
1309-FT
31/07/2019

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

1226-FT
19/07/2019
Seeks to extend the last date for furnishing FORM GST CMP-08
1225-FT
19/07/2019
WBGST (Fifth Amendment) Rules, 2019
13/2019-C.T./GST
28/06/2019
Seeks to extend the due date for furnishing the declaration FORM GST ITC-04
1090-FT
28/06/2019
WBGST ( Fourth Amendment ) Rules, 2019
1089-FT
28/06/2019
Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).
12/2019-C.T./GST
28/06/2019
Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019.
11/2019-C.T./GST
28/06/2019
Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September, 2019.
1088-FT
28/06/2019
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 months of July, 2019 to September, 2019.
10/2019-C.T./GST
28/06/2019
Seeks to extend the due date of filing returns in FORM GSTR-7
1064-FT
26/06/2019
Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of WBGST Rules, 2017 shall be brought into force to 21/08/2019.
766-FT
08/05/2019
Amendment of rule 109A under the WBGST Rules, 2017
683-FT
23/04/2019
Corrigendum to notification No.559-FT dated 29.03.2019.
681-FT
23/04/2019
To notify the provisions of rule 138E of the WBGST Rules w.e.f. 21st June, 2019.
680-FT
23/04/2019
Notification under section 148 regarding procedure for quarterly tax payment and annual filing of return for composition taxpayers and taxpayers availing the benefit of Notification No. 377-F.T.
679-FT
23/04/2019
WBGST (Third Amendment) Rules, 2019.
09/2019-C.T./GST
22/04/2019
Extension of due date for filing GSTR-3B for the month of March, 2019 till 23.04.2019.
08/2019-C.T./GST
10/04/2019
Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019
07/2019-C.T./GST
10/04/2019
Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019
559-FT
29/03/2019
WBGST (Second Amendment) Rules, 2019
06/2019-C.T./GST
28/03/2019
To extend the due date for filing FORM GST ITC-04 in respect of job work for the period from July, 2017 to March, 2019 till 30th June, 2019.
380-FT
07/03/2019
Seeks to supersede notification No. 1142-F.T. dated 28/06/2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores.
05/2019-C.T./GST
07/03/2019
Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019.
04/2019-C.T./GST
07/03/2019
Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019.
379-FT
07/03/2019
Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019.
378-FT
07/03/2019
To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.
377-FT
07/03/2019
To give composition scheme for supplier of services with a tax rate of 6% having annual turnover in preceding year upto Rs 50 lakhs.
03/2019-C.T./GST
20/02/2019
Extension of date of filing return in GSTR-3B for the month of January, 2019 till 22.02.2019

02/2019–C.T./GST

08/02/2019

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

31/01/2019

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

29/01/2019

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

29/01/2019

WBGST (Amendment) Rules, 2019

172-FT

29/01/2019

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

21/01/2019

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

32/2018–C.T./GST

31/12/2018

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

31/12/2018

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

31/12/2018

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

31/12/2018

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

31/12/2018

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

1892-FT

31/12/2018

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

31/12/2018

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

31/12/2018

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

31/12/2018

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

31/12/2018

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

31/12/2018

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

31/12/2018

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

27/12/2018

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

1873-FT

27/12/2018

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

1872-FT

27/12/2018

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

17/12/2018

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

29/11/2018

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.

15/11/2018

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.

02/11/2018

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

26/2018–C.T./GST

30/10/2018

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.

30/10/2018

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.

30/10/2018

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.

30/10/2018

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

25/2018–C.T./GST

26/10/2018

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

1506-F.T.

12/10/2018

 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.

12/10/2018

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.

28/09/2018

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.

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

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.

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.

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]

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.

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.

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

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.

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.

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.

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

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.

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

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.
06–C.T./GST
21/08/2017
Notification further extending date of furnishing Form-3B and date of payment of tax.
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
1221-F.T.

06/07/2017

WBGST Rules 3rd Amendment

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)]
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
Last updated on 30-Jul-2020