S.No |
Notification No. |
File No. |
Issue Date |
Subject |
English |
Bookmark |
1 |
08/2025-C.T./GST |
29-October-2025 |
West Bengal Goods and Service Tax - Notification to extend the due date for furnishing FORM GSTR-3B for the month of September, 2025 and the quarter of July to September, 2025, as the case may be.
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2 |
07/2025–C.T./GST |
22-September-2025 |
West Bengal Goods and Service Tax - Notification to exempt in respect of filing of annual return for the financial year 2024-25 onwards, the registered person whose aggregate turnover in any financial year is up to two crore rupees, from filing annual return for the said financial year.
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3 |
1638-F.T. |
19-September-2025 |
West Bengal Goods and Service Tax - Notification to further amend Notification No 1141- F.T. dated 28.06.2017 and inter alia bring the services of local delivery except where the person supplying local delivery services through electronic commerce operator is liable for registration under sub section (1) of section 22 of the West Bengal Goods and Services Tax Act, 2017 under the provisions of Section 9(5) of the WBGST Act, 2017.
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4 |
1637-F.T. |
19-September-2025 |
West Bengal Goods and Service Tax - Notification to further amend Notification No 1136- F.T. dated 28.06.2017 to insert an explanation to exclude services of local delivery provided by and through electronic commerce operators from the exempted category as a consequential amendment of 1135-F.T. dated 28.06.2017.
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5 |
1636-F.T. |
19-September-2025 |
West Bengal Goods and Service Tax - Notification to further amend Notification No 1135- F.T. dated 28.06.2017 relating to taxable supply of services to implement the recommendations of the 56th GST Council.
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6 |
1635-F.T. |
19-September-2025 |
West Bengal Goods and Service Tax - Notification to propose WBGST rate of 6% on fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, earthen or roofing tiles.
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7 |
1634-F.T. |
19-September-2025 |
West Bengal Goods and Service Tax - Notification to further amend Notification No. 1037-F.T. dated the 27th of July, 2018 and inter alia seeks to amend the existing list of Handicraft Goods.
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8 |
1633-F.T. |
19-September-2025 |
West Bengal Goods and Service Tax - Notification to make consequential amendments to notification No. 136- F.T. dated 25.01.2018 (related to old and used motor vehicles subject to the conditions as specified in the notification) due to supersession of Notification No. 1125- F.T. dated 28.06.2017.
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9 |
1632-F.T. |
19-September-2025 |
West Bengal Goods and Service Tax - Notification to further amend Notification No 1127- F.T. dated 28.06.2017 and inter alia seeks to revise the rate on goods required in connection with petroleum operations or coal bed methane operations.
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10 |
1631-F.T. |
19-September-2025 |
West Bengal Goods and Service Tax - Notification to supersede Notification No. 1126-F.T. dated 28.06.2017 and inter alia seeks to recast the list of exempted goods to implement the recommendations of the 56th GST Council.
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11 |
1630-F.T. |
19-September-2025 |
West Bengal Goods and Service Tax - Notification to supersede Notification No. 1125- F.T. dated 28.06.2017 and inter alia seeks to restructure the schedules of taxable goods to implement the recommendations of the 56th GST Council by rearranging the rate-schedules.
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12 |
601-F.T. |
16-April-2025 |
West Bengal Goods and Service Tax - Notification to notify West Bengal Goods and Services Tax (Third Amendment) Rules,2025
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13 |
580-F.T. |
09-April-2025 |
West Bengal Goods and Service Tax - Notification to notify different dates on which the different provisions of the WBGST (Second Amendment) Rules, 2024 shall come into force.
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14 |
581-F.T. |
09-April-2025 |
West Bengal Goods and Service Tax - Notification to notify the date on which the provisions of the rule 3 of the WBGST (Amendment) Rules, 2025 shall come into force.
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15 |
341-F.T. |
03-March-2025 |
West Bengal Goods and Service Tax - Notification to further amend Notification No. 1125- F.T. dated 28.06.2017 and inter alia seeks to reduce the rate of taxes on supply of all Fortified Rice Kernels.
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16 |
342-F.T. |
03-March-2025 |
West Bengal Goods and Service Tax - Notification to further amend Notification No. 1126-F.T. dated 28.06.2017 and inter alia seeks to reduce the rate on Gene Therapy from the existing 12% to nil.
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17 |
343-F.T. |
03-March-2025 |
West Bengal Goods and Service Tax - Notification to further amend Notification No 1851- F.T. dated 18.10.2017.
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18 |
344-F.T. |
03-March-2025 |
West Bengal Goods and Service Tax - Notification to amend Notification No 136- F.T. dated 25.01.2018 and inter alia seeks to increase the GST rate on sale of all old and used vehicles, including EVs from 12% to 18%.
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19 |
345-F.T. |
03-March-2025 |
West Bengal Goods and Service Tax - Notification to further amend Notification No 1135- F.T. dated 28.06.2017 and inter alia seeks to amend the definition of "specified premises".
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20 |
346-F.T. |
03-March-2025 |
West Bengal Goods and Service Tax - Notification to further amend Notification No 1136- F.T. dated 28.06.2017 and inter alia seeks to exempt services of insurance provided by the Motor Vehicle Accident Fund against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles.
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21 |
347-F.T. |
03-March-2025 |
West Bengal Goods and Service Tax - Notification to further amend Notification No 1137- F.T. dated 28.06.2017 and inter alia seeks to exempt the sponsorship services rendered by a body corporate to another body corporate from RCM.
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22 |
348-F.T. |
03-March-2025 |
West Bengal Goods and Service Tax - Notification to further amend Notification No 1141- F.T. dated 28.06.2017 and inter alia seeks to substitute the definition of "specified premises"
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23 |
307-F.T. |
25-February-2025 |
West Bengal Goods and Service Tax - Notification to make amendments (Amendment 2025) to the WBGST Rules, 2017, which inter alia seeks to make amendment to rules 36, 39, 46, 66, 96 and to insert new rules 46A and 164 along with amendment/insertion of some forms.
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24 |
308-F.T. |
25-February-2025 |
West Bengal Goods and Service Tax - Notification to notify date under sub-section (1) of Section 128A of WBGST Act.
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25 |
309-F.T. |
25-February-2025 |
West Bengal Goods and Service Tax - Notification to notify the special procedure under section 148 of the WBGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act.
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26 |
311-F.T. |
25-February-2025 |
West Bengal Goods and Service Tax - Notification to make amendments (second Amendment 2025) to the WBGST Rules, 2017, which inter alia seeks to insert a new rule 16A to grant temporary identification number along with amendment of FORM GST REG-12.
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27 |
312-F.T. |
25-February-2025 |
West Bengal Goods and Service Tax - Notification to waive late fees for those RTPs who had failed to furnish FORM GSTR-9C along with FORM GSTR-9 but subsequently filed FORM GSTR-9C on or before 31.03.2025.
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28 |
188-F.T. |
WB(Part-I)/2025/SAR-67 |
04-February-2025 |
West Bengal Goods and Service Tax - Notification to amend notification No.697 F.T. dated 13.07.2021.
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29 |
281-F.T. |
04-February-2025 |
West Bengal Goods and Service Tax - Notification to appoint Sri Jaydip Kumar Chakrabarti, Senior Joint Commissioner of State Tax as a member of the West Bengal Authority for Advance Ruling.
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30 |
143-F.T. |
27-January-2025 |
West Bengal Goods and Service Tax - Notification to notify different dates on which the different provisions of the WBGST (Amendment) Act, 2024 shall come into force.
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31 |
01/2025-C.T./GST |
16-January-2025 |
West Bengal Goods and Service Tax - Notification to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be.
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32 |
02/2025-C.T./GST |
16-January-2025 |
West Bengal Goods and Service Tax - Notification to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be.
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33 |
03/2025-C.T./GST |
16-January-2025 |
West Bengal Goods and Service Tax - Notification to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024.
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34 |
04/2025-C.T./GST |
16-January-2025 |
West Bengal Goods and Service Tax - Notification to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024.
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35 |
05/2025-C.T./GST |
16-January-2025 |
West Bengal Goods and Service Tax - Notification to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024.
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36 |
06/2025-C.T./GST |
16-January-2025 |
West Bengal Goods and Service Tax - Notification to extend the due date for furnishing FORM GSTR-8 for the month of December, 2024.
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