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TRADE CIRCULARS / ORDERS
Trade Circular No.
Date
Subject
16/04/2014
Electronic Enrolment of Transporters in West Bengal under WBVAT Act, 2003
16/04/2014
Online Revalidation of e-Transit Declaration
16/04/2014
Extension of date of "Sale/Purchase Mismatch Application" for 2011-12
08/04/2014
Change in procedure in the e-Transit Declaration module.
28/03/2014
Creation of Vigilance Wing under the Directorate.
26/03/2014

Change in procedure of filing Appeal/Revision/Review petition under the WBVAT Act, 2003 and the CST Act, 1956.

25/03/2014
Creation of Zones under different Units of Bureau of Investigation.
26/03/2014

Extension of date to the “Sale/ Purchase Mismatch Application” for 2011-12.

14/03/2014
Change in procedure of submission of application for and amendment of certificate of registration by dealers registered under the WBVAT Act, 2003.
18/02/2014
Procedure to be followed for submission of data to the “Sale Purchase Mismatch Application” for 2011-12.
13/02/2014
Exclusion of factory or godown / warehouse from obtaining separate certificate of enrolment and payment of Profession Tax
07/02/2014

Generation of e-Way Bill by a dealer registered under Tatkhanik Registration Scheme.

03/02/2014
Generation of Way Bill in Form 50A and mandatory entry of Import Export Code (IEC) thereon.
05/12/2013
Change in procedure of filing of Appeal/Revision/Review petition for dealers registered under the WBVAT Act, ‘03 and CST Act, ‘56 within the jurisdiction of Corporate Division .
21/08/2013
Problems relating to Composition Scheme for 2013-14.
17/07/2013
On-line issuance of C Forms by Andhra Pradesh.
10/07/2013
Import of taxable goods by way of purchase through online shopping for personal use not meant for sale.
12/06/2013
Resetting of Password e-Services.
10/06/2013
Composition Registration Scheme.
01/06/2013
Online Submission of Return in case of Restoration of Certificate of Registration.
18/04/2013

Addendum to Circular No. 670.

12/04/2013
Assessment as such not to be made u/s 46 for the period 2010-11 when mismatch is unsettled.
01/04/2013
Changes made in WBVAT Act, 2003 and in WBVAT Rules, 2005.
14/03/2013
On-line issuance of CST related Declaration Forms/Certificates.
08/03/2013
e-Payment of Sales Tax Deducted at Source (STDS) through Government Receipt Portal System (GRIPS) in the website of Finance Department, Govt. of West Bengal .
28/02/2013
Issuance of pending Central Declaration Forms C & F and Cancellation of Dematerialised C & F Forms for which opportunity of generation has expired .
28/02/2013
Extension of availability of Module of Reconciliation of Mismatch Cases for 2010-11 .
13/02/2013
Detailed Procedure to be followed for submission of data to the “Sale Purchase Mismatch Reconciliation” Application.
13/02/2013
User ID and Password.
13/02/2013
Issue of notices electronically using Digital Signature under West Bengal Value Added Tax Act,2003 and rules made there under.
26/12/2012
Mismatch cases of purchases and sales in returns for the years 2010-11 & 2011-12.
30/11/2012
Mismatch cases of purchases and sales in returns for the years 2010-11 & 2011-12.
09/11/2012
Vat Audit Report in Form 88 for the year 2011-2012.
01/11/2012
e-Payment of Commercial Taxes through Government Receipt Portal System (GRIPS) in the website of Finance Department, Govt. of West Bengal .
04/10/2012
Registration under the Amnesty Scheme, 2012 under Section 24A of WBVAT Act,2003 .
13/09/2012

Restoration of Registration Certificate after expiry of 6 months from the date of its cancellation.

30/08/2012
Procedure to be followed in connection with issue of certificate of registration to a dealer who has applied for registration in terms of section 24A of the WBVAT Act,2003.
29/08/2012
Registration of One-off Sellers.
28/08/2012
Online issuance of CST related Declaration Forms in the State of Manipur.
30/07/2012
Relaxation in online submission of application under WBIPA Scheme–2010 for the Q.E. 31.12.2011.
20/07/2012
Online submission of Form- 15R for the year 2011-12 and Form -16 for the year 2012-13 by dealers paying tax at compounded rate u/s. 16(3).
16/07/2012
Cancellation of e-waybills and enhancement of total limit of e-waybills under the WBVAT Act, 2003.
16/07/2012
Submission of information about receipt of declarations in Form C & F or certificates in Form E-I or E-II in support of claims under the C.S.T. Act, 1956.
16/07/2012
Registration u/s. 24A of the WBVAT Act, 2003 availing of the benefit of amnesty granted under that section.
10/07/2012
Reg : Submission of revised statement against sale purchase mismatch in VAT return and issuance of pending central forms (C and F forms) after the expiry of the date of submission of revised CST return.
25/06/2012
Certificate of attendance in proceedings.
02/05/2012
Changes made in Laws w.e.f. 01.04.2012.
19/04/2012
Further exemption from payment of Profession Tax.
12/04/2012
Submission of revised statement against sale purchase mismatch in VAT return and Issuance of pending central forms(C and F forms) after the expiry of the date of submission of revised CST return.
04/04/2012
Addendum to Trade Circular No. 02/2012 dated 04.01.2011.
21/03/2012
Assessment of tax under sub-section (2) of section 9 of the Central Sales Tax Act, 1956 read with section 46 of the West Bengal Value Added Tax Act, 2003 for the assessment period 2009-10.
05/03/2012
Mismatch of amounts of purchases and sales.
11/01/2012
Mismatch of figures of Purchases and Sales.
04/01/2012
Addendum to Trade Circular No. 06/2010 dated 17.03.2011
Reg.: Discontinuation of manual issue of central "C" & "F" Forms after the expiry of the date of submission of revised CST return.
04/01/2012
Release of Security.
30/12/2011
Third addendum to Trade Circular No. 14/2011, dated: 24.10.2011 (extension of date)
Reg.: Deemed assessment u/s. 47A of the WBVAT Act, 2003 read with rule 60A of WBVAT Rules, 2005.
22/12/2011
e-registration under VAT and CST Acts.
22/12/2011
Second addendum to Trade Circular No. 14/2011, dated: 24.10.2011
Reg.: Deemed assessment u/s. 47A of the WBVAT Act, 2003 read with rule 60A of WBVAT Rules, 2005.
19/12/2011
Deemed assessment u/s. 47A of the WBVAT Act, 2003 read with rule 60A of WBVAT Rules, 2005 .
29/11/2011
Addendum to Trade Circular No.14/2011, Dated 24.10.2011.
14/11/2011
Application for statutory declaration forms under Central Sales Tax Act, 1956 for the period from 01.04.2008 to 31.03.2009.
24/10/2011
Salient features of the changes made in the VAT & WBST Acts & Rules by Finance Act, 2011.
19/09/2011
e-registration of dealers and compulsory payment of security u/r 195A of WBVAT Rules when a dealer desires to be registered voluntarily u/s 24(1)(b) of the WBVAT Act.
12/09/2011
e-registration of dealers and modalities connected thereto.
07/09/2011
West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme .
16/08/2011
Stainless steel wire--whether declared goods or not.
10/08/2011
Compulsory payment of security under rule 195A of the WB VAT Rules, 2005 to be made by a dealer who desires to be registered voluntarily u/s. 24(1)(b) of the WB VAT Act, 2003.
01/08/2011
Amendment to the WBVAT Rules, 2005 for the introduction of new system of e-registration of dealers, for online filing of Form-16 and for introduction of pre-assessment refund to the extent of 90% of the claimed amount.
10/06/2011
Enhancement of WayBill Limit.
06/06/2011
Determination of late fee for the assessment periods commencing from 2008-09.
23/05/2011
Online and Manual issue of way bills under the WBVAT Act, 2003.
16/05/2011
Extension of Date of filing of P. Tax e-Return.
25/04/2011
Manual Submission of Returns , manual issue of C Forms & Waybills.
04/04/2011
Pre-assessment refund of tax etc. u/s. 61and u/s22(8A) of the WBVAT Act,2003.
04/04/2011
On line generation of way bills in Form 50A.
17/03/2011
How short payment of tax made in return, mistakes cropped up in dematerialized "C" and "F" Forms etc. can be taken care of and how filing of revised statement after the expiry of the date of filing revised return can be accommodated.
11/03/2011
Cases where dealers are not required to furnish returns in paper form before the appropriate authorities.
03/03/2011
Manual issue of way bills (Form 50) in certain cases and manner of reporting loss of way bill generated in Form 50A.
14/02/2011
Issue of Way Bills.
07/02/2011
Condition under which the last day of furnishing return under the WBST on Professions, Trades, Callings and Employments Act, 1979 is extended upto the next working day.
07/02/2011
Condition under which the last day of furnishing return under the WBST Act, 1994 and under the corresponding CST Act, 1956 is extended upto the next working day.
07/02/2011
Condition under which the last day of furnishing return under the WBVAT Act, 2003 and under the corresponding CST Act, 1956 is extended upto the next working day.
31/01/2011
Online issue of Way Bills.
12/01/2011
Generation of ‘C’ & ‘F’ Forms.
15/12/2010
Online issue of Way Bills.
01/12/2010
Online issue of Way Bills.
26/11/2010
Online issue of Way Bills.
15/11/2010
Changes made in law and procedures w.e.f. 15/11/2010.
11/11/2010
Assessment of tax under sub-section (2) of section 9 of Central Sales Tax
Act, 1956 read with section 46 of the West Bengal Value Added Tax Act, 2003 .
04/10/2010
Inter state sale that comes u/s. 3(b) of the CST Act, '56 and is usually claimed as exempted u/s. 6(2 of the Act.
14/09/2010
Input tax credit admissible on purchase of coal.
02/08/2010
Some important changes made in procedural provisions under the West Bengal Finance Act 2010.
28/07/2010
Relaxation in the new scheme for issuance of ‘C’ and ‘F’ Forms.
22/06/2010
New scheme for issuance of ‘C’ and ‘F’ Forms.
15/06/2010
Registration under WBVAT Act, 2003 / Self-generation of User-id & Password.
29/04/2010
West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme – 2010.
29/04/2010
West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme – 1994.
28/04/2010
On-line issuance of CST related Declaration Forms/Certificates
28/04/2010
On-line issuance of CST related Declaration Forms/Certificates
01/04/2010
Abolition of Profession Tax Clearance Certificate under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
01/04/2010
Application for statutory Forms under the Central Sales Tax Act, 1956.
01/04/2010
Some important changes made under the West Bengal Finance Act 2010.
04/01/2010
Online application for registration under the W.B. Value Added Tax, 2003 and Central Sales Tax Act, 1956.
31/12/2009
Submission of application for and delivery of the statutory forms under the Central Sales Tax Act, 1956.
14/12/2009
Assessment of tax under sub-section (2) of section 9 of Central Sales Tax Act, 1956 read with section 46 of the West Bengal Value Added Tax Act, 2003.
09/12/2009
Assessment of tax under sub-section (1) of section 46 of the
West Bengal Value Added Tax Act, 2003.
09/12/2009
e-Payment of Profession Tax In the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
09/12/2009
e-Filing of Profession Tax Returns In the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
13/11/2009
Online payment of Commercial Taxes.
28/10/2009
Online payment of Commercial Taxes.
28/10/2009
Application for exercising option for furnishing return in Form 14 electronically in the manner laid down in rule 34A, in lieu of furnishing return under sub-rule (1) of rule 34.
13/10/2009
Intra-state sales, whether taxable or non-taxable, to be made to or to be made by Canteen Stores Department of Govt. of India and others during the period from 1.11.2009 to 30.6.2010.
17/09/2009
Submission of application for and delivery of the statutory forms under the Central Sales Tax Act, 1956.
31/07/2009
Change in the structure of late fee.
20/07/2009
Submission of application for and delivery of the statutory forms under the Central Sales Tax Act, 1956 and of Way Bills.
02/07/2009
Addendum to Trade Circular No. 02/2009 Date: 07/05/2009.
12/06/2009
Fixation of limits for issue of Way Bills in 2009-10 in respect of applicants for online issue of Forms
07/05/2009
Procedure for online submission of application for and delivery of the statutory forms (C/F/H/EI/EII) under the Central Sales Tax Act, 1956 and of Way Bills at the place of business of the dealer.
27/01/2009
Addendum to Trade Circular No. 04/2008 dated 29.12.2008
29/12/2008
Procedure for online submission of application for and
delivery of the statutory forms (C/F/H/EI/EII) under the
Central Sales Tax Act, 1956 at the place of business of the
dealer.
01/09/2008
Salient features of the changes made under Finance Act 2008 which have not been spelt out in any way in Trade Circular No. 01/2008.
01/09/2008
Important changes made under the West Bengal Taxation Laws (Amendment) Act, 2008.
29/4/2008
Changes made under Finance Act 2008.