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Showing 1 to 13 of 13 Records Search Text: wbcomtax gov |
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e-WAYBILL FOR INTER-STATE MOVEMENT OF GOODS UNDER GST WITH EFFECT FROM the 1st DAY OF APRIL, 2018 The Government of West Bengal announced the implementation of the e-waybill system for inter-State movement of goods under the GST framework starting April 1, 2018. This system replaces the previous one, effective until March 31, 2018. Taxpayers and transporters must register on the GST portal for e-waybill generation. Existing waybills remain valid until April 15, 2018, or until expiration. Unused waybill keys will be canceled after April 15, 2018. Any consignment entering West Bengal without a valid waybill after this date will be penalized under the WBGST Rules.
e-WAYBILL UNDER WBGST ORDINANCE, 2017 The Government of West Bengal is implementing a new electronic Way Bill system under the West Bengal Goods and Services Tax Ordinance, 2017, effective July 1, 2017. Importers must generate and print Way Bills from the Directorate's website by providing required details. Dealers with a valid GST ID can log in using existing credentials or create new ones, while unregistered persons must provide personal and business details for access. The process involves generating Waybill Key Numbers and filling in transportation and consignment details. The system includes provisions for waybill generation, cancellation, and reprinting, with user manuals available online.
Pending Bank Conformation for payment A user reported an issue with a delayed bank confirmation for a GST payment made through SBI, preventing the filing of GSTR 3B. Despite obtaining a payment certificate from the bank and emailing it to GST authorities, the issue persisted. Responses suggested contacting the helpline again, reassured that such delays are common due to technical issues, and provided steps to update the transaction status on the GST portal. Another user confirmed facing a similar issue and asked whether to follow the same procedure or wait 24 hours.
The Government of West Bengal mandates that any person in charge of transporting goods with a consignment value exceeding Rs. 50,000 must carry specific documents during transit within the state. These include the invoice or bill of supply, a delivery challan if applicable, a consignment note or equivalent, and an e-way bill generated electronically. Exceptions to this requirement include personal effects, certain valuable items like gold and pearls, specific defense consignments, goods under customs seal, and items transported by diplomatic personnel. This notification is effective from July 1, 2017.
The circular from the West Bengal Directorate of Commercial Taxes outlines procedures for recovering arrears under existing tax laws and reversing inadmissible input tax credits within the GST framework. It specifies that arrears from value-added tax, entry tax, and other taxes, unless previously recovered, will be treated as state tax liabilities under the West Bengal Goods and Services Tax Act, 2017. The recovery process involves utilizing amounts in the electronic credit or cash ledger of registered persons and recording transactions in the Electronic Liability Register. Additionally, it details procedures for recovering interest, penalties, and late fees, and addresses arrears from unregistered dealers.
Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports The circular issued by the Directorate of Commercial Taxes in West Bengal provides clarifications on the furnishing of Bonds/Letters of Undertaking (LUT) for exports under the GST regime. It extends the LUT facility to all registered exporters, except those prosecuted for tax evasion exceeding INR 250 lakh. The LUT is valid for the financial year, and failure to export within the stipulated time may lead to withdrawal of the facility. Exporters must furnish the required forms and documents, and the LUT/bond should be processed within three working days. The circular also addresses issues related to bank guarantees, running bonds, and transactions with Export Oriented Units (EOUs). It clarifies that export proceeds can be realized in Indian Rupees under certain conditions, and the jurisdictional officer responsible for accepting LUT/Bond is specified. Previous circulars on the matter are rescinded.
The Directorate of Commercial Taxes in West Bengal has introduced an electronic Document Identification Number (DIN) system to enhance transparency and accountability in GST communications. Effective from April 1, 2023, the WBGST DIN will be used for various communications such as summons, arrest memos, and inspection notices, except in specific cases like technical difficulties or urgent situations. Communications lacking a DIN will be considered invalid. The DIN allows recipients to verify the authenticity of communications via the Directorate's website. The system aims to maintain a digital audit trail and ensure the genuineness of official communications.
The circular from the West Bengal Directorate of Commercial Taxes provides clarifications on the levy of GST for various services. It specifies that GST on accommodation services is based on the actual amount charged, with the declared tariff determining the tax rate slab. GST on casino entry and gambling is set at 28% on the transaction value. Horse racing bets are taxed on the total bet value. Room rent in hospitals is exempt, and bakery services attached to eating places are taxed at 5%. Homestays below a certain turnover threshold are exempt from registration. Legal services provided by advocates to business entities are subject to GST under the reverse charge mechanism.
Profession Tax registration in west bengal for company A company in West Bengal sought guidance on registering for profession tax. The response outlined the procedure, emphasizing the need to apply using Form I for registration and Form II for enrolment, available on relevant websites. Applications must be submitted to the appropriate authorities based on the company's location. The process includes filling out forms, providing necessary details, and receiving a certificate of registration or enrolment if approved. Amendments to certificates can be requested, and certificates must be displayed at the workplace. Duplicate certificates can be issued if originals are lost or damaged.
ADVANCE RULING AUTHORITIES Chapter XVII of the Central Goods and Services Tax Act, 2017, outlines the provisions for advance rulings. Section 96 designates the Authority for Advance Rulings under the State or Union Territory GST Acts as the relevant authority for that region. Rule 103 of the Central GST Rules, 2017, mandates the appointment of officers, at least at the Joint Commissioner level, as members of this authority. Each state is required to establish its own Authority for Advance Ruling, consisting of one member from central tax and one from state tax, appointed by the respective governments. The article provides a list of state-specific authorities, including their members, office addresses, and contact information.
New initiative to make the tax administration more accessible to the taxpayers The Government of West Bengal has launched an initiative to enhance the accessibility of tax administration for taxpayers, aligning with the Ease of Doing Business objectives. Senior Tax Officials from the Directorate of Commercial Taxes will engage with registered taxpayers and stakeholders during designated times on Tuesdays and Fridays from 3:30 PM to 5:30 PM. The circular lists the designated officers, their offices, and addresses across various circles and units, including Kolkata, Howrah, and other regions. Contact details for these officials are available on the Directorate's website.
assessment order passed under section 74 of the CGSt Act in place of under section 62 of the cgst Act non-filiers of gst returns A discussion forum addressed an issue where an assessment order was passed under Section 74 of the CGST Act instead of Section 62 for non-filers of GST returns for the period 2017-2018. The order was issued ex-parte, and the registration was canceled in January 2020. The forum debated the validity of the assessment, citing non-compliance with a CBIC circular and potential violations of natural justice principles. The petitioner missed the deadline for filing an appeal and considered filing a writ petition challenging the order's jurisdiction and legality. Various contributors provided legal precedents and advice on addressing the situation.
State GST website link The article provides a list of website links for accessing the Goods and Services Tax (GST) information specific to each Indian state and union territory. It highlights that while the Central GST and Integrated GST laws are available on the Central Board of Indirect Taxes and Customs (CBIC) website, the State and Union GST laws can be found on their respective state websites. The article includes direct links to these websites, facilitating easy access to the relevant GST information for each region. Additionally, it provides links to other GST-related resources, such as the GST Network and GST Council.
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