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Introduction: The Government of West Bengal has announced an extension for the filing deadlines of Profession Tax returns for the financial year 2023-24. This extension, applicable to both electronic and paper submissions, provides taxpayers additional time to comply with their obligations under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

Detailed Analysis

Background of the Extension: The Directorate of Commercial Taxes, West Bengal, recognizing the compelling circumstances that necessitate an extension, issued an order on 31st May 2024. This extension follows previous orders dated 26th April 2024 and 14th May 2024, which also provided additional time for taxpayers. The extensions aim to accommodate taxpayers facing difficulties in meeting the original deadlines due to various challenges.

New Deadlines

According to the order issued by the Commissioner of Commercial Taxes and Profession Tax, the new deadlines are as follows:

  • Electronic Filing Deadline: The last date for online submission of the Profession Tax return in Form-III for the year ending 31st March 2024 has been extended to 15th June 2024.
  • Paper Submission Deadline: The deadline for submitting the paper copy of the return has been extended to 30th June 2024.

Legal Basis for the Extension: The extension is issued under rule 12 of the West Bengal State Tax on Professions, Trades, Callings and Employments Rules, 1979. This rule grants the Commissioner the authority to extend filing deadlines under exceptional circumstances. The order supersedes the previous extension order dated 14th May 2024, ensuring continuity and legal compliance for taxpayers.

Implications for Taxpayers: Taxpayers who file their returns within the extended deadlines will be considered compliant with the prescribed dates. Specifically, any return filed electronically by 15th June 2024 and its corresponding paper form submitted by 30th June 2024, with the tax payable having been paid by 30th April 2024, will not incur late fees under sub-section (2) of section (6) of the Act. This provision helps mitigate financial penalties for taxpayers adhering to the extended deadlines.

Conclusion: The Government of West Bengal’s decision to extend the Profession Tax return filing deadlines provides significant relief to taxpayers. This extension reflects an understanding of the practical difficulties faced by businesses and individuals in meeting their tax obligations within the original time frame.

*****

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

ORDER

Dated: 31/05/2024

Whereas there was compelling situation to extend the last date of filing of 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″ day of March, 2024 by orders dated 26.4.2024 and 14.5.2024;

And whereas, the date of filing such return is required to be extended further as circumstances are still compelling;

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, and in supersession of the order issued on 14.05.2024 in this respect, except things done or omitted to be done, the last date of filing return in Form-III for the period mentioned below is further 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 as specified by
order dated 14.05.2024
Last date of transmission of data electronically of that return as specified now Last date of furnishing paper form of that return as specified now
Y.E. 31.03.2024 31.05.2024 15.06.2024 30.06.2024

Any return for the said period of Y.E. 31.03.24 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 30.04.24, 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.

(Devi Prasad Karanam, IAS)
Commissioner,
Profession Tax, West Bengal

Memo No: 43 CT/PRO

Date: 31/05/2024

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

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