West Bengal Finance Act, 2026.

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.... and Services Tax Act, 2017. WHEREAS it is expedient to amend the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 (West Ben. Act VI of 1979) and the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017). It is hereby enacted in the Seventy-seventh Year of the Republic of India, by the Legislature of West Bengal, as follows:- Short title and commencement. 1. (1) This Act may be called the West Bengal Finance Act, 2026.     (2) Save as otherwise provided, this section shall come into force with immediate effect, and the other provisions of this Act shall come into force on such date, with prospective or retrospective effect as required, as the State Government may....

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....y to the State Government tax at the rate of two thousand five hundred rupees per annum." shall be substituted; (b) after sub-section (2), the following sub-section shall be inserted:- "(2A) Notwithstanding anything contained in sub-section (2), the aforesaid rate of tax shall not apply where the State Government, by notification, specifies different rate of tax in the Schedule, the persons specified therein shall be liable to pay tax at such rate, whether per annum or per month, subject to such restrictions and conditions as may be specified in the Schedule."; (3) in sub-section (4) of section 4A, the words "through the website www.wbprofessiontax.gov.in," shall be omitted; (4) in sub-section (1) of sect....

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....ately preceding year.'; (7) in section 19,- (a) in sub-section (1), for the words "simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both, and where the offence is a continuing one, with a daily fine, not exceeding fifty rupees,", the words "fine which may extend to two thousand rupees, and where the offence is a continuing one, with a daily fine, not exceeding one hundred rupees," shall be substituted; (b) in sub-section (2), for the words "imprisonment of either description which shall not be less than three months but which may extend to one year or with fine not exceeding five thousand rupees or with both.", the words "with fine not exceeding ten th....