e-Filing of CST Return
Dealers are issued with user-id and password as in case of VAT return with the exception that the dealers uses the same user id and password if he is already filing VAT return electronically. It also follows the same procedure as described in case of VAT return.
Dealers file their CST return along with all the required annexure. The return filing is quarterly in West Bengal. Nearly 15000 dealers are brought under this e-Service facility so far.
Dealers benefits by filing return electronically from their office premises without visiting Commercial tax office, by avoiding standing in a long queue. They can submit their revised return also by using the same facility. It improves the transparency into the system.
As the information are collected from the first source that is the dealer itself and in-built scrutiny scripted in the filing system, the data is more authentic and error free. The data analysis and information generation is more transparent. Inter-state sale-purchase, adjustment of tax with VAT return etc are easily done and the reports are at the finger tips of the officer for better monitoring and enforcement of tax compliance. It is also easy to get list of dealers who has defaulted and take appropriate action in time. It has also brought in more discipline in filing of return and enforcement of late fee for delayed filing. Thus it also contributes in revenue generation. Electronic filing of CST return commenced on 01/07/08.
National Informatics Centre
West Bengal State Centre
Vidyut Bhawan Gr. Floor
Block-DJ, Sector II
Salt Lake City , Kolkata-700091