The Directorate of Commercial Taxes, West Bengal on April 27, 2023, issued a notification to extend the last date of filing return in Form III, under section 6 of the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 read with rule 12 of the West Bengal State Tax on Professions, Trades, Callings and Employments Rules, 1979, for the year ending on March 31, 2023.
The following has been stated namely: -
• The last date of filing the return in Form-III for the specified period is extended namely: -
1. Period in respect of which return is required to be furnished - Y.E. March 31, 2023
2. Last date of transmission of data electronically of that return – April 30, 2023
3. Last date of transmission of data electronically of that return as specified now – May 31, 2023
4. Last date of furnishing paper form of that return as specified now – June 07, 2023
Any return for the said period of Y.E. March 31, 2023, having been filed within the extended date, vide this order, as specified above, with the tax payable there-under having been paid within April 30, 2023, shall be deemed to have been furnished within the prescribed date and accordingly no late fee shall be payable for such return.
[Notification No. 49 CT/PRO]
