Whereas, due to compelling circumstances caused by COVID-19 throughout India, an order dated 21.04.2021 was issued, as circulated under Memo. No. 119 CT/PRO, to extend the last date of filing of return in Form-Ill, under section 6 of the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, read with rule 12 of the West Bengal State Tax on Professions, Trades, Callings and Employments Rules, 1979, for the year ending on the 31stday of March, 2021;

And whereas, the date of filing such return is required to be extended further as circumstances are still compelling;

Now therefore, in exercise of the power conferred upon me under rule 12 of the West Bengal State Tax on Professions, Trades, Callings and Employments Rules, 1979, and in supersession of the order issued on 21.04.2021 in this respect, except things done or omitted to be done, the last date of filing return in Form-Ill for the period mentioned below is further extended as specified in the following table:

Table

Any return for the said period of Y.E. 31.03.21 having been filed within the extended date, vide this order, as specified in the Table above, with the tax payable there-under having been paid within 30.04.21 , shall be deemed to have been furnished within the prescribed date in terms of the proviso to sub rule (2) of rule 12 of the West Bengal State Tax on Professions, Trades, Callings and Employments Rules, 1979, and accordingly no late fee shall be payable under sub-section (2) of section (6) for such return.

(Khalid Aizaz Anwar)

Commissioner,

Profession Tax, West Bengal