The Directorate of Commercial Taxes, West Bengal on April 25, 2023, issued a notification regarding the settlement of arrear disputes in Tax, Interest, Late fee, and Penalty. The notification has provided following clarifications:
• For Value Added Tax, Central Sales Tax, and Sales Tax it has been directed to pay only 15% for forms/certificates related to disputed tax and 15% for other disputed taxes and 100% waiver of Interest, Late fee, and a Penalty.
• for the Entry Tax it has been directed to pay only 50% of the disputed tax and 100% waiver of Interest, Late fee, and Penalty.
• It further states that the transporter can also apply for this scheme where in they shall pay 2% of 15000 whichever is lower for other penalties related to evasion of tax.