Quick Summary
The Government of West Bengal has notified the West Bengal Sales Tax (Settlement of Dispute) Act, 2025 to provide long-pending relief to taxpayers by enabling the settlement of disputed tax cases pending before various authorities. The move amends the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 and its rules, effective July 18, 2025, with the aim of reducing litigation and easing the compliance burden. Under the scheme, taxpayers can settle arrears of tax, penalty, late fee, or inte
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FAQ :
It is a new scheme launched by the West Bengal government to help taxpayers settle disputed tax cases pending before various authorities, aiming to reduce litigation and compliance burden.
Taxpayers can settle arrears of tax, penalty, late fee, or interest arising from proceedings under eight different state and central sales tax legislations, including the West Bengal VAT Act, 2003, Central Sales Tax Act, 1956, and Bengal Finance (Sales Tax) Act, 1941.
Disputes pending as on March 31, 2025, for periods ending on or before June 30, 2017, are eligible for settlement under the scheme.
In most cases, taxpayers need to pay only 15% of the arrear tax, with no payment required for related interest, late fees, or certain penalties. For entry tax arrears, 75% of the disputed amount must be paid, with interest and penalties waived.
Applications must be filed in Form 1 before the designated authority by September 30, 2025.
After a provisional settlement certificate is issued, it becomes final within three months if no discrepancies are found, thus resolving the dispute.
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