Revised Due date for Filing Annual Return under West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979
In exercise of the power conferred upon under rule 12 of the West Bengal State Tax on Professions, Trades, Callings and Employments Rules, 1979 the last date of filing return in Form-lll for the period mentioned below is extended as specified in the below given table issued in the Order dated 26-04-2024.
| Period in respect of which return is required to be furnished | Y.E. 31.03.2024 |
| Last date of transmission of data electronically of that return | 30.04.2024 |
| Last date of transmission of data electronically of that return as specified now | 15.O5.2024 |
| Last date of furnishing paper form of that return as specified now | 30.05.2024 |
Brief background of the same is as under:
- Every employer registered under this Act shall furnish to the prescribed authority a return in Form III within one month from the date immediately following the date of expiry of each financial year showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof.
- Returns can be transmitted with or without a digital signature via the Commercial Taxes Directorate website.
- Returns paid by 30.04.2024 shall be considered timely with no late fees under section 6(2).