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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.

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.

Amendment of Rule 47(9)(b) of WBFR due to Introduction of GST

Bidders shall submit copy of a) Valid PAN issued by the IT Deptt., Govt. of India b) Valid 15-digit Goods and Services Taxpayer Identification Number (GSTIN).

West Bengal Goods and Services Tax Rules, 2017

Every registered person shall display his GST Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business.

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