The Government of West Bengal on February 03, 2023, issued a notification regarding an extension of the due date of submission of return under section 32 pertaining to “Evidence in support of claim for deduction as referred to in sub-rule (1) and sub-rule (2) of rule 27 from turnover of sales” under the West Bengal Value Added Tax Act, 2003
The following has been stated namely: -
• Form 14/14D where the late date payment of net tax, interest, if any, payable according to that return was January 31, 2023, the extended date of transmission of data electronically of that return is February 15, 2023, and the Extended date of furnishing acknowledgment of that return, if applicable is February 28, 2023
• Form 15 where the late date payment of net tax, and interest, if any, payable according to that return was January 31, 2023, the extended date of transmission of data electronically of that return is February 15, 2023, and the Extended date of furnishing acknowledgment of that return, if applicable is February 28, 2023
[Notification No. 15-CT/PRO 3C/PRO/2023]
