Extension of Last Date for Filing PT Return in Form III in West Bengal – An Opportunity to Avoid Penalties

Extension of Last Date for Filing Return in Form III- An Opportunity to Avoid Penalties Order dated 27.04.2023

I am writing to inform you about an important development regarding the filing of returns in Form III for the year ending on 31st March 2023 under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. Due to compelling circumstances, the last date for filing returns has been extended, providing taxpayers with an opportunity to avoid penalties and late fees.

The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, provides for the levy and collection of tax on professions, trades, callings, and employments. Taxpayers are required to file returns in Form III in a timely and accurate manner to avoid penalties and ensure compliance with the law.

The last date for filing returns in Form III for the year ending on 31st March 2023 was originally set for 30th April 2023. However, due to compelling circumstances, the last date for the electronic transmission of data has been extended to 31st May 2023, and the last date for furnishing paper form of that return is now 7th June 2023.

Taxpayers who file their returns within the extended timeline and pay the tax payable there-under within 30th April 2023, will not be liable to pay any late fee under sub-section (2) of section (6) of the Act. This is a significant opportunity for taxpayers to comply with the law without incurring any additional costs.

As responsible taxpayers and professionals, we must seize this opportunity to file our returns in Form lll in a timely and accurate manner. It not only helps us avoid penalties but also contributes to the overall compliance culture of our society.

In conclusion, I urge all taxpayers to take advantage of the extension of the last date for filing returns in Form lll and comply with the law. Let us all do our part to build a culture of compliance and contribute to the growth and development of our economy.

Notification on the same is issued by Directorate of Commercial Taxes, Govt of WB dated 27.04.2023 vide Memo No 49CT/Pro.

GOVERNMENT OF WEST BENGAL
DIRECTORATEOFCOMMERCIALTAXES
OFFICE OF THE COMMISISONER OF COMMERCIAL TAXES AND
PROFESSION TAX
14, BELIAGHATA ROAD, KOLKATA-700015

ORDER
Dated: 27.04.2023

Whereas there are compelling circumstances to extend the last date of filing return in Form III, under section 6 of the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 read with rule 12 of the West Bengal State Tax on Professions, Trades, Callings and Employments Rules, 1979, for the year ending on the 31^st of March, 2023,

Now therefore, in exercise of the power conferred upon me 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-III for the period mentioned below is extended as specified in the following table:

Any return for the said period of Y.E. 31.03.23 having been filed within the extended date, vide this order, as specified in the Table above, with the tax payable there-under having been paid within 30.04.23 , 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 payable under sub-section (2) of section (6) for such return.

(Khalid Aizaz Anwar IAS)
Commissioner,
Profession Tax, West
Bengal

Memo No:49 CT/PRO

Date:27/04/23

Copy forwarded to the Special Commissioner of Revenue, Commercial Taxes, I.S.D. for uploading it on the official website of the Directorate of Commercial Taxes, West Bengal and on the official website of Profession Tax, West Bengal for information of all concerned.

(Nabanita Pal)
Special CR &PRO