{"id":90748,"date":"2026-10-16T20:30:53","date_gmt":"2026-10-16T15:00:53","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/gst-burrabazar-kolkata-wholesale-traders\/"},"modified":"2026-10-16T20:30:53","modified_gmt":"2026-10-16T15:00:53","slug":"gst-burrabazar-kolkata-wholesale-traders","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/gst-burrabazar-kolkata-wholesale-traders\/","title":{"rendered":"GST for Burrabazar Wholesale Traders (2026): E-Way Bills, GSTR-3B Lock, ITC Matching and Notices"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>For wholesale traders in Burrabazar, Posta and the rest of Kolkata&#8217;s trading belt, GST in 2026 comes down to five things: e-way bills on every consignment above \u20b950,000 (the West Bengal intra-state limit was cut from \u20b91 lakh on 1 June 2026), GSTR-1 figures that now lock into GSTR-3B, input tax credit that matches GSTR-2B and the IMS, e-invoices once turnover crosses \u20b95 crore, and fast answers to notices.<\/strong> This guide explains each with the mistakes that cause demands.<\/p>\n<h2 class=\"wp-block-heading\">E-way bills: the West Bengal limit is now \u20b950,000<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Movement<\/th>\n<th>E-way bill needed when the consignment is above<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Inside West Bengal (for example Burrabazar to Howrah or Siliguri)<\/td>\n<td>\u20b950,000, from 1 June 2026 (was \u20b91 lakh)<\/td>\n<\/tr>\n<tr>\n<td>To or from another state<\/td>\n<td>\u20b950,000<\/td>\n<\/tr>\n<tr>\n<td>Sent to a job worker inside West Bengal<\/td>\n<td>Not required, whatever the value<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p class=\"wp-block-paragraph\">The change came in West Bengal Notification No. 02\/2026-C.T.\/GST dated 22 May 2026. Consignments worth \u20b950,001 to \u20b91 lakh that used to move on an invoice alone now need an e-way bill. Goods caught without one can be detained and released only on payment of a penalty, which for the owner is 200% of the tax. Update your billing software and tell your transporters.<\/p>\n<h2 class=\"wp-block-heading\">GSTR-1 now decides your GSTR-3B<\/h2>\n<ul class=\"wp-block-list\">\n<li>From the July 2025 tax period, the outward supply figures in table 3 of GSTR-3B are taken from GSTR-1 (or GSTR-1A) and cannot be edited in GSTR-3B.<\/li>\n<li>So a mistake in GSTR-1 now flows straight into the tax you pay. Correct it in GSTR-1A before filing GSTR-3B, in the same month.<\/li>\n<li>Returns cannot be filed more than three years after their due date. Old pending returns for registrations that went quiet cannot be filed at all once that window passes, so clear them now.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">Input tax credit: match before you claim<\/h2>\n<ul class=\"wp-block-list\">\n<li><strong>Claim only what appears in your GSTR-2B.<\/strong> Credit on an invoice your supplier has not reported is not available, however genuine the purchase.<\/li>\n<li><strong>Use the IMS (Invoice Management System)<\/strong> every month to accept, reject or keep pending each supplier invoice before GSTR-2B is finalised. Rejecting a wrong invoice there is far cheaper than reversing credit later.<\/li>\n<li><strong>Watch suppliers who stop filing.<\/strong> If a supplier&#8217;s registration is cancelled or he stops filing GSTR-3B, the credit on his invoices can be denied to you. Check the GSTIN status of new suppliers before the first order.<\/li>\n<li><strong>Pay suppliers within 180 days,<\/strong> or the credit has to be reversed until you do.<\/li>\n<li><strong>Time limit:<\/strong> credit for a year must be claimed by 30 November of the next year or the annual return date, whichever is earlier.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">E-invoicing<\/h2>\n<p class=\"wp-block-paragraph\">E-invoicing is compulsory once your aggregate turnover crossed \u20b95 crore in any year since 2017-18. Many Burrabazar firms crossed it years ago without realising, because the test is the turnover of all registrations on the same PAN across India. If your turnover is \u20b910 crore or more, each e-invoice must also be reported to the invoice portal within 30 days of its date, or it is rejected.<\/p>\n<h2 class=\"wp-block-heading\">Notices that reach Burrabazar traders most often<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Notice<\/th>\n<th>Usually about<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>ASMT-10<\/td>\n<td>A mismatch found in scrutiny, often GSTR-1 vs GSTR-3B, or credit claimed vs GSTR-2B<\/td>\n<\/tr>\n<tr>\n<td>DRC-01B \/ DRC-01C<\/td>\n<td>Tax in GSTR-1 higher than paid in GSTR-3B, or credit claimed higher than GSTR-2B<\/td>\n<\/tr>\n<tr>\n<td>REG-17 \/ REG-31<\/td>\n<td>Proposed cancellation or suspension of registration, usually for non-filing<\/td>\n<\/tr>\n<tr>\n<td>DRC-01 \/ SCN<\/td>\n<td>A formal demand, often from credit on invoices of suppliers who turned out to be non-existent<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p class=\"wp-block-paragraph\">Answer within the time given, with the reconciliation attached. Most mismatch notices close at the reply stage when the working is clear; ignored notices become demand orders.<\/p>\n<h2 class=\"wp-block-heading\">Monthly checklist for a trading firm<\/h2>\n<ol class=\"wp-block-list\">\n<li>Generate an e-way bill for every consignment above \u20b950,000, inside or outside the state.<\/li>\n<li>Review supplier invoices in the IMS before GSTR-2B is generated.<\/li>\n<li>Reconcile purchases with GSTR-2B and keep the list of mismatches.<\/li>\n<li>File GSTR-1, check it, correct any error in GSTR-1A, then file GSTR-3B.<\/li>\n<li>Check that suppliers you paid this month are still active on the GST portal.<\/li>\n<li>Reverse credit on any supplier unpaid for more than 180 days.<\/li>\n<\/ol>\n<h2 class=\"wp-block-heading\">Frequently asked questions<\/h2>\n<h3 class=\"wp-block-heading\">What is the e-way bill limit in West Bengal?<\/h3>\n<p class=\"wp-block-paragraph\">\u20b950,000 for movement inside the state, from 1 June 2026. It was \u20b91 lakh before. The limit for inter-state movement is also \u20b950,000.<\/p>\n<h3 class=\"wp-block-heading\">Do I need an e-way bill to send goods to a job worker in West Bengal?<\/h3>\n<p class=\"wp-block-paragraph\">No. Intra-state movement for job work is exempt from the West Bengal e-way bill requirement, whatever the value.<\/p>\n<h3 class=\"wp-block-heading\">Can I still change sales figures in GSTR-3B?<\/h3>\n<p class=\"wp-block-paragraph\">No. Since the July 2025 tax period, the outward supply figures in GSTR-3B come from GSTR-1 and are locked. Correct them through GSTR-1A before filing GSTR-3B.<\/p>\n<h3 class=\"wp-block-heading\">When does e-invoicing apply to a trader?<\/h3>\n<p class=\"wp-block-paragraph\">Once aggregate turnover on the PAN crossed \u20b95 crore in any financial year from 2017-18 onwards.<\/p>\n<h3 class=\"wp-block-heading\">My supplier stopped filing returns. Can I keep the credit?<\/h3>\n<p class=\"wp-block-paragraph\">Credit on invoices that do not appear in your GSTR-2B is not available. If the supplier&#8217;s tax was never paid, the department can also deny credit already taken, so stop buying from a non-filing supplier and keep proof of payment and delivery for past purchases.<\/p>\n<h2 class=\"wp-block-heading\">Get your GST under control<\/h2>\n<p class=\"wp-block-paragraph\">TAXAJ files <a href=\"https:\/\/www.taxaj.com\/gst-returns\" target=\"_blank\" rel=\"noopener\">GST returns<\/a>, sets up <a href=\"https:\/\/www.taxaj.com\/generate-gst-eway-bills\" target=\"_blank\" rel=\"noopener\">e-way bills<\/a> and <a href=\"https:\/\/www.taxaj.com\/gst-e-invoicing\" target=\"_blank\" rel=\"noopener\">e-invoicing<\/a>, and replies to <a href=\"https:\/\/www.taxaj.com\/tax-notice\" target=\"_blank\" rel=\"noopener\">GST notices<\/a> for traders across Kolkata. Our Park Street team is at <a href=\"https:\/\/www.taxaj.com\/ca-in-kolkata\" target=\"_blank\" rel=\"noopener\">TAXAJ Kolkata<\/a>. Employers should also check the <a href=\"https:\/\/www.taxaj.com\/learn\/west-bengal-professional-tax-new-slabs-2026\/\" target=\"_blank\" rel=\"noopener\">new West Bengal professional tax slabs<\/a>.<\/p>\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/wa.me\/918802912345?text=I%20am%20in%20Kolkata%20and%20need%20help%20with%20GST\" target=\"_blank\" rel=\"noopener\">WhatsApp our Kolkata team<\/a><\/div>\n<div class=\"wp-block-button is-style-outline\"><a class=\"wp-block-button__link wp-element-button\" href=\"tel:+918802812345\">Call 88028 12345<\/a><\/div>\n<\/div>\n<p class=\"has-small-font-size wp-block-paragraph\"><em>Last updated 16 October 2026. Sources: West Bengal Notification No. 02\/2026-C.T.\/GST dated 22 May 2026 under rule 138(14) of the WBGST Rules, 2017; GSTN advisories of 7 June 2025 on GSTR-3B table 3 and the three-year time bar; sections 16 and 37 of the CGST Act and rule 37 of the CGST Rules. General information only; check your own returns before acting.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST for Kolkata wholesale traders in 2026: the new \u20b950,000 West Bengal e-way bill limit, GSTR-1 locking into GSTR-3B, ITC matching with GSTR-2B and IMS, e-invoicing, and the notices traders get most.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[974],"tags":[],"class_list":["post-90748","post","type-post","status-publish","format-standard","hentry","category-gst"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90748","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=90748"}],"version-history":[{"count":0,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90748\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=90748"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=90748"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=90748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}