The West Bengal Sales Tax (Settlement of Dispute) (Amendment) Act, 2025 introduces a timely relief measure for taxpayers by enabling the settlement of pending disputes under WBVAT, CST, Sales Tax, and Entry Tax as of 31st March 2025. The Act offers substantial waivers on tax dues, penalties, and late fees, making it a strategic opportunity for businesses to close long-standing litigations with minimal payment.
While the scheme promises financial relief, registered dealers must carefully review pending disputes, evaluate available documentation, and assess potential timelines before deciding to opt in. This blog unpacks the key provisions, reliefs, and practical considerations under the West Bengal SOD Scheme 2025 to help businesses make informed decisions.
