Body TRADE CIRCULAR NO. 18/2017 Memo No. 1021/CT/PRO/3C/PRO/2012 DATED: 28th December 2017

Sub: Reconciliation of sale-purchase mismatch for 2016-17

The sale-purchase mismatch for the accounting year 2016-17 has been uploaded in the Directorate's website through link:

All dealers should reconcile the given mismatch as per procedure given in Trade Circulars for earlier years. It is to be reiterated that many dealers are wrongly submitting 0 (zero) in the column for finally admitted sale or purchase and tax thereon when there is no change in their transaction value shown in returns. But, in such cases the same return value should once again be given in the field for final admission.

If any tax/amount is payable on account of reconciliation, the sum should be paid before submission of the reconciliation statement and reference to such payment should be given in the submission.

The last date for reconciliation shall be 31st January, 2018.


(Smaraki Mahapatra)


Sales Tax, West Bengal