Government of West Bengal
Finance Department
Budget Branch
Nabanna, Howrah

No. 411-FB Dated: 23rd June, 2017

Notification

Government of India is going to introduce The Goods and Services Tax (GST) nationwide with effect from 1st July, 2017.

In such circumstances, I am directed by the order of the Governor to open the following Heads of Account in the Receipt Side of Consolidated Fund and the Public Account for accounting of the GST –

  • In the Receipt Side of Consolidated Fund:
Sl. NoHead of Account
10005-Central Goods and Services Tax (CGST)-00-500-Receipts Awaiting Transfer To Other Minor Heads- 001-Receipts Awaiting Transfer-49-Receipt/ Adjustment
20005-Central Goods and Services Tax (CGST)-00-500-Receipts Awaiting Transfer To Other Minor Heads- 001-Receipts Awaiting Transfer-50-Payment/ Adjustment
30005-Central Goods and Services Tax (CGST)-00-901-Share of Net Proceeds Assigned to States-001-Share of Central Goods and Services Tax (CGST)-01-Share of Central Taxes/Duties
40006-State Goods and Services Tax (SGST)-00-101-Tax-001-Collections-03-Taxes
50006-State Goods and Services Tax (SGST)-00-101-Tax-002-Deduct Refunds-38-Excess due to mistake/ inadvertence
60006-State Goods and Services Tax (SGST)-00-101-Tax-002-Deduct Refunds-39-Exports
70006-State Goods and Services Tax (SGST)-00-101-Tax-002-Deduct Refunds-40-Deemed Export
80006-State Goods and Services Tax (SGST)-00-101-Tax-002-Deduct Refunds-41-Provisional Assessment
90006-State Goods and Services Tax (SGST)-00-101-Tax-002-Deduct Refunds-42-Pre-deposit for filling appeal
100006-State Goods and Services Tax (SGST)-00-101-Tax-002-Deduct Refunds-43-Refund or Duty Paid During Investigation
110006-State Goods and Services Tax (SGST)-00-101-Tax-002-Deduct Refunds-44-Purchases made by embassies
120006-State Goods and Services Tax (SGST)-00-101-Tax-002-Deduct Refunds-45-Refund of Accumulated credit due to Inverted duty structure
130006-State Goods and Services Tax (SGST)-00-101-Tax-002-Deduct Refunds-46-Year End or Volume Based Incentives
140006-State Goods and Services Tax (SGST)-00-101-Tax-002-Deduct Refunds-47-Tax Refund for International Tourists
150006-State Goods and Services Tax (SGST)-00-101-Tax-002-Deduct Refunds-48-Others
160006-State Goods and Services Tax (SGST)-00-102-Interest-001-Collections-07-Interest
170006-State Goods and Services Tax (SGST)-00-102-Interest-002-Deduct Refund-20-Refund
180006-State Goods and Services Tax (SGST)-00-103-Penalty-001-Collections-06- Fines /Forfeitures/ Penalties/ Confiscation
190006-State Goods and Services Tax (SGST)-00-103-Penalty-002-Deduct Refund-20-Refund
200006-State Goods and Services Tax (SGST)-00-104-Fees-001-Collections-16-Other Fees
210006-State Goods and Services Tax (SGST)-00-104-Fees-002-Deduct Refund-20-Refund
220006-State Goods and Services Tax (SGST)-00-105-Input Tax Credit Cross Utilisation of SGST and IGST- 001-Transfer-in from IGST-03-Taxes
230006-State Goods and Services Tax (SGST)-00-105-Input Tax Credit Cross Utilisation of SGST and IGST- 002-Transfer out to IGST-03-Taxes
240006-State Goods and Services Tax (SGST)-00-106-Apportionment of IGST -Transfer-in of Tax Component to SGST-001-Apportionment and Transfer of Tax Component-03-Taxes
250006-State Goods and Services Tax (SGST)-00-107-Apportionment of IGST -Transfer-in of Interest Component to SGST-001-Apportionment and Transfer of Interest Component-07-Interest
260006-State Goods and Services Tax (SGST)-00-108-Apportionment of IGST -Transfer-in of Penalty Component to SGST-001-Apportionment and Transfer of Penalty Component-06- Fines /Forfeitures/ Penalties/ Confiscation
270006-State Goods and Services Tax (SGST)-00-109-Sale Proceeds of Confiscated Goods-001-Sale Proceeds of Confiscated Goods-17-Sale Proceeds
280006-State Goods and Services Tax (SGST)-00-109-Sale Proceeds of Confiscated Goods-002-Fees, Fines and Penalties-06-Fines /Forfeitures/ Penalties/ Confiscation
290006-State Goods and Services Tax (SGST)-00-500-Receipts Awaiting Transfer to other Minor Heads-001- Receipts Awaiting Transfer-49-Receipt/ Adjustment
300006-State Goods and Services Tax (SGST)-00-500-Receipts Awaiting Transfer to other Minor Heads-001- Receipts Awaiting Transfer-50-Payment/ Adjustment
310006-State Goods and Services Tax (SGST)-00-800-0ther Receipts-001-Collections-27-Other Receipts
320006-State Goods and Services Tax (SGST)-00-800-0ther Receipts-002-Deduct Refunds-20-Refund
330008-Integrated Goods and Services Tax (IGST)-00-500-Receipts Awaiting Transfer To Other Minor Heads- 001-Receipts Awaiting Transfer-49-Receipt/ Adjustment
340008-Integrated Goods and Services Tax (IGST)-00-500-Receipts Awaiting Transfer To Other Minor Heads- 001-Receipts Awaiting Transfer-50-Payment/ Adjustment
350008-Integrated Goods and Services Tax (IGST)-00-901-Share of Net Proceeds Assigned to States-001-Share of Integrated Goods and Services Tax (IGST)-01-Share of Central Taxes/Duties
  • In the Public Account:
Sl. NoHead of Account
18658- Suspense Accounts-00-139-Settlement with RBI for GST Receipt-001- Adjustment with Collecting Banks-20- Receipt/ Adjustment
28658- Suspense Accounts-00-139-Settlement with RBI for GST Receipt-001- Adjustment with Collecting Banks-21- Payment/ Adjustment

This has approval of Accountant General (A & E), West Bengal, Indian Audit & Accounts Department vide No. A.M.-I/3-79/GSTII/277 dated 23/06/2017 and

Finance (Budget) Department vide U. O. No. 0648 dated 23/06/2017.

Sd/- H.K. Dwivedi
Principal Secretary to the
Government of West Bengal
Finance Department

No. 411-FB dated 23.06.2017, Source