The Finance Department, West Bengal on April 24, 2023, issued amendments to West Bengal State Tax on Professions, Trades, Callings, and Employments Rules, 1979.
The following amendments have been stated namely: -
• Rule 12 which states “Filing of returns and payment of taxes” sub-rule (1) has been substituted namely: -
“(1) Every employer registered under the Act shall, in respect of any financial year or part thereof commencing on or after the 1st day of April, 2022, furnish return annually in Form III within one month from the date immediately following the date of expiry of each financial year by way of transmitting the data in the return in Form III electronically with Digital Signature Certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or otherwise through the official website of Profession Tax, i.e., www.wbprofessiontax.gov.in., in respect of the return period“
• Rule 15C has been inserted which stated namely: -
“Selection of registered employers for audit”
• Rule 15D has been inserted namely: -
“Audit of selected registered employers”
• Form XX that states “Notice for Audit” has been inserted
• Form XXA that states “Computation Sheet” has been inserted
[Notification No. WB(Part-I)/2023/SAR-277]
