Procedure for replacement of certificate of registration granted under the west. User manual for efiling of entry tax return for vat or sst ver. Sales tax deduction at source stds under section 40 of the west bengal value added tax act 2003 this is to inform all concern that as per the west bengal value added tax act, 2003. Vat value added tax is a multistage tax system for collection of tax on sales. In the event of your failure to comply with this notice, i shall assess under subsection. The west bengal vat act 2003 has laid down the framework for regulations across the state. Extension of the last date of filing wb vat return for first quarter of 201718. The government of gujarat had pass the gujarat value added tax act, 2003 act in 2003 and specified that the date of implementation appointed. Agricultural implements manually operated or animal driven. Pdf value added tax vat has been introduced in india in place of sales tax. However, initially this facility is available only to the registered. Please enter the name of the state and the registration number of the branch offices under the respective state act and central sales tax act, 1956. The west bengal value added tax rules,2005 form 15 see subrule2 of rule 34 egov ver 3. About west bengal vat value added tax the west bengal vat act 2003 has laid down the framework for regulations across the state.
Value added tax introduction value added tax vat is a multistage tax levied at each stage of the value addition chain, with a provision to allow input tax credit itc on tax paid at an earlier stage, which can be appropriated against the vat liability on subsequent sale. Changes made in the west bengal sales tax act, 1994 and the west bengal value added tax act, 2003, and the relevant. Imposition and demand of penalty for the failure of a dealer to get registration. Certificate of deduction from payment for execution of works contract under sub section 1 of section 40 of the west bengal value added tax act. Establishment of west bengal value added tax settlement commission. He will get the waybill document along with annexure in the pdf file generated. Form 37 form for certificate from bank to be annexed with the application for refund as referred to in clause a of section 61 of the west bengal value added tax act, 2003. The west bengal value added tax rules, 2005 form b see subrule4 of rule 5 annexure to application in form 1 for registration to be filled in by the managing director director secretary of a private limited company or a public limited company or trustee of a trust. Vat was introduced value added tax vat into the indian taxation system from 1 april 2005. In terms of rule 177 of the west bengal value added tax wbvat rules, 2005, read with section 116 1c and 118 1c of the wbvat act, 2003, a registered dealer 3, is eligible for enjoying remission of output tax. Govt amends west bengal sales tax settlement of dispute rules.
By the commissioner of sales tax under section 3 of the west bengal value added tax act, 2003 dated. Stdssales tax deducted at source west bengal finance. Download west bengal value added tax act,2003 file in pdf. Form b see subrule4 of rule 5 annexure to application in form 1 for registration to be filled in by the managing director director secretary of a private limited company or a public limited company or trustee of a trust.
The west bengal value added tax rules, 2005 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. The contribution to this fund entitles you to 100% deduction under section 80g of the income tax act. Now the dealers registered under the west bengal value added tax act, 2003 can file their vat returns online through a secured facility provided on. An act to levy tax on sale of goods in west bengal on the basis of value. What is value added tax vat vat value added tax is a multistage tax system. Revision by appellate and revisional board in west bengal vat. I, therefore, request you to kindly refund under the clause b of section 61 of the. Entry tax return directorate of commercial taxes, west bengal. Bengal sales tax act, 1994 has been replaced by west bengal value added tax. 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. Name and address of the dealer person despatching 2a. Procedure for replacement of certificate of registration granted under the west bengal sales tax act, 1994.
For authoritative version of the provisions, reference may be made to the relevant notifications. West the west bengal value added tax rules, form 50a. 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. While every care has been taken to provide accurate copy of the west bengal value added tax act, 2003 incorporating the subsequent amendments, the directorate of commercial taxes, west bengal will not be responsible for any typographical or any other errorinaccuracy in the above act and for any clarification in the matter please contact the. The tax recovery offices under the directorate of commercial taxes, west bengal work for the recovery of assessed government dues related to the commercial tax acts6 and several other acts7. Enrolment of transporter, carrier or transporting agent, amendment and cancellation of certificate of enrolment and penalty for failure to apply for. Form 50a waybill west bengal indias open forum for rc flying, planes, helicopters. The west bengal value added tax rules, 2005 form 68 see. Deemed assessment for dealers who regularly file their return and pay tax. Appeal against provisional or other assessment in west. Maharashtra and west bengal using national sample survey unit level data. No tax is payable on the following goods under schedule a while some goods are zero rated under schedule aa. Form 39 application under clause b of section 61 of the west bengal value added tax act, 2003 by.
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. West bengal will not be responsible for any typographical or any other error inaccuracy in the above act. Manual for the estds services, or visit help desk of stds cell room. Faq for efiling of return westbengal value added tax wbcomtax. The west bengal government appeals all to contribute generously to the west bengal state emergency relief fund and assist in combating covid19 corona. Pdf is value added tax vat reform in india poverty improving. 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. Working of the tax recovery offices is guided by the provisions of the west bengal sales tax wbstact, 1994, the west bengal value added tax wbvatact. Prior to 142005, the system for levy of tax in west bengal, in general, was a single point tax system. Faq for efiling of return westbengal value added tax. The west bengal sales tax settlement of dispute 2019. Govt notifies application for settlement of arrear tax, interest, late fee or penalty in dispute under section 5 of the west bengal sales tax. Chapter ii value added tax comptroller and auditor. Bihar, karnataka, kerala, maharashtra, orissa punjab and west bengal the annual average.
An act to levy tax on sale of goods in west bengal on the basis of value added to such goods at each stage of sale of such goods and on purchases of certain goods in west bengal in specified circumstances and to provide for matters connected therewith or incidental thereto. 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. Value added tax vat is a type of indirect tax that is imposed on goods and services. Liability to pay tax on transfer of property in goods involved in the execution of works contract. West bengal act xxxvii of 2003 incorporating amendment under the wb act i of 2014notification no. We direct the concerned respondents to adjust the amount already deducted at. West bengal sales tax settlement of dispute act, 1999 as amended by west bengal finance act, 2015 west ben. The commissioner of commercial taxes, west bengal on july 28, 2017 has extended the date of filing return under west bengal value added tax act, 2003. Haryana value added tax rules, 2003 andhra pradesh value added tax rules, 2005 the west bengal value added tax rules, 2005. West bengal sales tax settlement of dispute act, 1999. Value added tax rules directorate of commercial taxes, west.
87 529 1498 1052 1484 1682 393 602 1257 102 456 174 1305 806 655 1449 770 1686 1427 214 560 911 779 1256 806 294 30 1412 1112 171 1480 620 774 1408 536 1361 662 1294 1361 1384