Assessment of tax payable by dealers other than registered dealers in west bengal vat 48. West bengal value added tax act 2003 complete act citation. General system of financial management and control. Option to make payment of deferred tax at discounted rate. Punjab national bank renders its customers the facility to make wb vat payments online. Section 66 west bengal vat act furnishing of information, production, explanation and inspection of accounts, registers and documents 1 the commissioner, a special commissioner, an additional commissioner or any person appointed under subsection 1 of section 6 to assist the commissioner may, subject to such conditions as may be prescribed. West bengal financial rules is divided into twelve chapters which covers the following in detail. Value added tax rules directorate of commercial taxes, west.
West bengal treasury rules west bengal judicial academy. In these rules, unless the context otherwise requires,a ordinance means the west bengal goods and services tax ordinance, 2017 west ben. Dennitionsln these rules, unless the subject or contents otherwise a act means the contractlabour regulation and abolitionact, 1970. Form 4va directorate of commercial taxes, west bengal. The particulars of import and of last four returns submitted are given below. The west bengal value added tax rules, 2005 form 57 application for way bill in form 51 for transport of goods from any place in west bengal to any place outside west bengal by a dealer, other than a registered dealer, casual dealer or person, subrule 1 of rule 111 with subrule 1 of rule 112 read with rule 108 to. Manner and time of payment of tax payable under section 15 by casual dealer. Declaration under section 27d in respect of the manager and all other officers. The system envisages levy of tax on the sale at each stage and contemplates. Recommendations west bengal vat act and cst rules procedural issues 1. Act,1956 read with section 84 86 8788 of the west bengal value added tax act,2003 andor section. Jan 08, 2019 west bengal financial rules is divided into twelve chapters which covers the following in detail. Refund of vat where there is major difference of vat between input and output.
The west bengal value added tax rules, 2005 form 68 see rule. Servants conduct rules, 1959 and came into effect from 1st june, 1980. No tax is payable on the following goods under schedule a while some goods are zero rated under schedule aa. Jan 08, 2019 government of west bengal finance department revenue. Government of west bengal finance department revenue. Meaning of assessment and assessment procedure in west bengal. For using the facility the customers must be registered with valid tin number on grips portal. Special provisions for waybills, rules, regulations, notifications or orders issued under west bengal sales tax act, 1994. Class or classes of goods purchased or intended to be purchased for the purpose of. The whole document can be downloaded also from the link given below.
This will ensure its automatic reduction as and when the cst rate is reduced. Meaning of assessment and assessment procedure in west. Form 76 application for certificate of eligibility for deferment of payment of output tax under clause a of subsection 1 of section 116for remission of output tax under clause c of subsection 1 of section 116 or. Interest for nonpayment or delayed payment of assessed tax in west bengal vat 34. Vat value added tax is a multistage tax system for collection of tax on sales. The major changes that have taken place are as mentioned below. Certificate for tax deemed to have been paid under subrule 7 of rule 165of the west bengal value added tax rules, 2005. The west bengal value added tax rules, 2005 form 50a way bill for transport of consignment of goods despatched from outside west bengal to any place inside west bengal see rule 110b read with rule 100a, rule 103a and rule 104a originalduplicate printed on. The bengal chamber of commerce and industry royal exchange, 6 netaji subhas road, kolkata 700 001 tel. The west bengal services duties, rights and obligations of govt. Amendments in vat laws such that the rate of denial of input tax credit is pegged to the prevailing cst rate. Download vat revised rates for west bengal 2014 file in. The west bengal value added tax rules, 2005 form 2 information to be provided by a registered dealer under subsection 1a of section 24. Value added tax vat tax rates, process of calculation.
The west bengal value added tax rules, 2005 form 50a way bill for transport of consignment of goods despatched from outside west bengal to any place inside west bengal see rule 110b read with rule 100a,rule 103a and rule 104a originalduplicate printed on. The west bengal value added tax rules,2005, form 35. The west bengal value added tax rules, 2005 form 1 application for new registration see subrule 1 of rule 5 please see instructions before filling up the application 01 application for new registration amendment of certificate of registration 02 if it is an application for new registration, state whether. The west bengal value added tax rules 2005 form 51 waybill for transport of consignment of goods despatched from a place in west bengal to a place outside west bengal see rule 108 serial no 1. Prior to 142005, the system for levy of tax in west bengal, in general, was a single point tax system. Definition of capital goods for the purpose of works contract. The west bengal value added tax rules, 2005 form 25 notice under section 46 read with section 66 of the west bengal value added tax act, 2003. Special provisions for way bills, rules, regulations, notifications or orders issued under west bengal sales tax act, 1994. Employees rules, 1980 which provide the rules of conduct of the employees working under the govt.
Chapter ii applicability of provisions of west bengal value added tax act, 2003 or west bengal sales tax. The west bengal goods and services tax rules, 2017 chapter i preliminary rule heading page 1. The west bengal treasury rules and the subsidiary rules thereunder were last printed in the year 1977. Faq for efiling of return westbengal value added tax wbcomtax. Scroll for deposit of the amount deducted at source under subsection 1 of section 40 of the west bengal value added tax act, 2003. The west bengal vat act 2003 has laid down the framework for regulations across the state. Name and address of the dealer person despatching 2a. Return period value of imported taxable goods during the return period gross sales excluding schedule a goods taxable sales nontaxable sales including stock. West bengal act xxxvii of 2003 incorporating amendment under the wb act i of 2014 notification no. Returns under rule 34 and rule 35 furnished without payment of net tax or interest, if any.
Abstract of the said paragraph is set out hereunder. In order to adjudicate the issues involved in this application, it is necessary to state the relevant facts. If you are an existing taxpayer under vat, service tax and central excise, you can enroll yourself till next 3 months. The west bengal value added tax rules, 2005 form 56 application for way bill in form 50 for transport of goods imported into west bengal by a dealer, other than a registered dealer person, casual dealer and person. Returns under rule 34 and rule 35 to be furnished along with receipted challans for payment of net tax or any other tax and interest, if any. The west bengal value added tax rules, 2005 form 1 application for new registration see subrule 1 of rule 5 please see instructions before filling up the application 0 1 application for new registration amendment of certificate of registration 02 if it is an application for new registration, state whether. West bengal sales tax act, 1994, or the west bengal value added tax act, 2003, shall have the same meansings as respectively assigned to them in that acts to the extent they are not inconsistent with this act and the rules made thereunder. Reversal of input tax credit on interstate stock transfers as per existing provisions of vat laws input tax credit up to 3% previously it was 4% is denied to dealers in the. Meaning of payment, interest, penalty and returns in west. The west bengal value added tax rules, 2005 form 18 certificate of deduction from payment for execution of works contract under subsection 1 of. The west bengal sales tax rules, 1995 abstract of return to be furnished with return in form 25 see rule 1623 receipt date d d m m y y y y for office use only 1. The west bengal value added tax rules, 2005 return form 14 see subrule 1 of rule 34 for dealers not paying tax under subsection 3 of section 16 or subsection 4 of section 18 section a general information return period registration number day month year from to name and style of the business.
Check calculation of vat, vat rates, vat registration, documents required and. Monthly quarterly annually strike out which is not applicable 4. See subrule 5 of rule 5 please see instructions before filling up the application 01. See subrule 1 of rule 111 with subrule 1 of rule 112 read with rule 100, rule 103 and rule 104 to. Since then and particularly during the last two decades, significant changes have taken place in the functioning of treasuries in west bengal.
As a consequence to the national consensus for introduction of vat, the earlier west bengal sales tax act, 1994 has been replaced by west bengal value added tax act, 2003 for all goods barring motor sprit, foreign liquor and country liquor. The west bengal value added tax rules, 2005 form 1 application for new registration see subrule 1 of rule 5 please see instructions before filling up the application 01 application for new registration amendment of certificate of registration 02 if. Stdssales tax deducted at source finance department. This can be availed by customer of any centralised banking branch of the bank. Faq for efiling of return westbengal value added tax. Value added tax rates of tax i we invite the attention of honble minister to a white paper on state level value added tax dated 17.
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