Whereas, due to compelling circumstances caused by COVID-19 throughout India, an order dated 21.04.2021 was issued, as circulated under Memo. No. ll9 CT/PRO, to extend the last date of filing of return in Form-lll, 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 3lst day of March 2021.
Now, therefore, in the exercise of the power conferred upon me under rule 12 of the West Bengal State Tax Professions, Trades, Callings, and Employments Rules, 1979, and in supersession of the order issued on 2l.04.202I in this respect, except things done or omitted to be done, the last date of filing return in Form-lll for the period mentioned below is further extended as specified in the following table:
| Period in respect of which return is required to be furnished | Last date of transmission of data electronically of that return as specified by order dated 21.04.21 | Last date of transmission of data electronically of that return as specified now | Last date of furnishing paper form of that return as specified now |
| Y.E. 31.03.2021 | 30.06.2021 | 31.08.2021 | 07 .09.2021 |
Circular :-
