GST
GOODS AND SERVICES TAX
Trade Circulars
Trade Circular No. Date Subject Matter .
09/2018 16/04/2018

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

08/2018 16/04/2018

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

07/2018 16/04/2018

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

06/2018 28/03/2018

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

05/2018 17/03/2018

Clarifications on exports related refund issues.

04/2018 22/02/2018

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

Corrigendum to Trade Circular No. 14/2017 dated 21/12/2017 06/02/2018

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

03/2018 05/02/2018

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

02/2018 17/01/2018

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

01/2018 08/01/2018

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

17/2017 21/12/2017

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.

16/2017 21/12/2017

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

15/2017 21/12/2017

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

14/2017 21/12/2017

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

12/2017 15/11/2017

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

11/2017 18/10/2017

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.

10/2017 11/10/2017

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

09/2017 04/09/2017

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

07/2017-Addendum 28/08/2017

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

07/2017 19/07/2017

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.

06/2017 30/06/2017

e-WAYBILL UNDER WBGST ORDINANCE, 2017

05/2017 30/06/2017

TAX DEDUCTED AT SOURCE