DDOs after obtaining the GSTIN as Deductor from GSTN shall enter the GSTIN in the Master Maintenance link of e-Billing of IFMS. The whole process should necessarily be completed before 30.09.2018 positively.
Goods and Services Tax (GST)
Goods and Services Tax (GST) is an indirect tax applicable throughout India which replaced multiple cascading taxes levied by the central and state governments.
Manual Refund Procedure of SGST
Till the process of automated refund of SGST is introduced the manual procedure for refund of SGST shall be followed.
Reduced GST on Marble, Granite, Plywood, Tiles, Glass etc.
Rate of tax on goods like Marble, Granite, Plywood, Ceramic flooring blocks, Glass, Electrical panel boards etc. have been reduced from 28% to 18% w.e.f. 15.11.2017.
Opening Heads of Account for accounting of GST
Open the following Heads of Account in the Receipt Side of Consolidated Fund and the Public Account for accounting of the GST.
Input Tax Credit under GST to Vendor/ Contractor
Exclusive contract for supply of goods where the vendor on purchase of those goods was eligible for any conditional exemption from duty of Central Excise.
West Bengal State Assistance for Regional Films Scheme, 2017
The assistance will be equal to the amount of State rebate @ 7% for cinema tickets with basic price upto Rs. 100/- and @ 12% for tickets with basic price above Rs. 100/-, where such basic price of ticket is excluding the GST elements.
West Bengal Goods and Services Tax Act, 2017
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of West Bengal and the matters connected therewith or incidental thereto.
Clarification/ Guidelines for Pre-GST and Post-GST Contracts
Guidelines for Pre-GST contracts for supply of goods; Pre-GST contracts for supply services; Pre-GST works contracts; Post-GST contracts for supply of goods or services or both.
Registration by DDO under GST as Deductor of Tax
All the DDOs of West Bengal are hereby directed to get themselves registered and obtain a GSTIN as a tax deductor in the portal www.gst.gov.in by using their PAN/TAN.