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.
The normal compliance practice is to furnish the returns for the year end period 31 March 2021 and it was extended to 30 April and 15 May and subsequently to 30 June and 15 July.
Now, considering the COVID 19 surge, the last date of filing has been further extended as follows –
The extended date of filing –
In electronic form on or before 31 Augst 2021; and In paper form on or before 07 September 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.