The surging COVID 19 second wave had made it necessary to consider an extension of the last date for filing the return under Form III of the West Bengal State Tax on Professions, Trades, Callings and Employments Act and Rules.
Considering the COVID 19 surge, the last date of filing has been extended as follows –
The normal compliance practice is to furnish the returns for the year end period 31 March 2021 –
In electronic form on or before 30 April 2021; and In paper form on or before 15 May 2021.
The extended date of filing –
In electronic form on or before 30 June 2021; and In paper form on or before 15 July 2021.
Any return for the said period of YE 31 March 2021 furnished within the above mentioned extended date with the tax payable shall be deemed to have been furnished within the prescribed date and accordingly no late fee shall apply.