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of <h1>Annual Return Filing Deadline for West Bengal GST: Submit by Dec 31, Include Audited Accounts if Required, Per 2017 Act.</h1> Every registered person under the West Bengal Goods and Services Tax Act, 2017, excluding certain categories like Input Service Distributors and non-resident taxable persons, must electronically file an annual return for each financial year by December 31 of the subsequent year. Those required to have their accounts audited must also submit the audited annual accounts and a reconciliation statement, aligning the declared supply values with the audited financial statement, along with any other prescribed details.
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