In this post, we will see the latest update on West Bengal state tax on Professions. This order specified the last date of filing return in Form-III of PT. The last date of filing return in Form-III has been specified below in the table.
Government of West Bengal
Directorate of Commercial Taxes
Office of the Taxes of Commercial Taxes and
14th Beliaghata Road, Kolkata – 700015
Whereas there are compelling circumstances to extend the last date of filing return in Form III under section – 6 of the West Bengal Tax on Professions, Trades, Calling and Employments Acts, 1979 read with rule 12 of the West Bengal State tax on Professional Tax, Trade, Calling and Employments Rules, 1979, for the year ending 31st March, 2022.
Now therefore, in exercise for the power conferred upon me under rule 12 of the West Bengal State on Profession Tax, Trade, Calling and Employment Rules, 1979, the last date of filing return in Form-III for the period mentioned below is extended as specified in the following table:
Period in respect of which return is required to be furnished
|Last date of transmission of data electronically of that return
|Last date of transmission of data electronically of that return as specified now
|Last date furnishing paper form of that return as specified now
Any return of the said period of Y.E. 31.03.2022 having been filed within extended date, vide this order, as specified in table above, with the tax payable there under having been paid within 30.04.2022, shall be deemed to have been furnished within the prescribed date term of the proviso to sub rule (2) of rule 12 of the West Bengal State on Professional Tax, Trade, Calling and Employment Rule, 1979, and accordingly no date fee shall be payable under sub- section (2) of the section (6) for such return.