The Government of West Bengal on May 30, 2023, issued a notification regarding the extension in the last date of filing returns in Form-III under the West Bengal State Tax on Professions, Trades, Callings, and Employments Rules, 1979
This is in supersession of Notification No. 49 -CT/PRO issued on April 27, 2023, related to the last date of filing returns in Form-III under the West Bengal State Tax on Professions, Trades, Callings, and Employments Rules, 1979
The following has been stated namely: -
• The last date of filing the return in Form III shall be further extended as follows namely: -
(i) Last date of transmission of data electronically of that return – June 15, 2023
(ii) Last date of furnishing paper form of that return as specified now - June 22, 2023
• It states that Any return for the said period of Y.E. March 31, 2023, having been filed within the extended date, order as specified in the Table with the tax payable there-under having been paid within April 30, 2023, shall be deemed to have been furnished within the prescribed date in terms of the proviso to sub-rule (2) of rule 12 of the West Bengal State Tax on Professions, Trades, Callings, and Employments Rules, 1979, and accordingly no late fee shall be paid e under sub-section (2) of section (6) for such return.
[Notification No. Memo No. 87/CT/PRO]
