West bengal value added tax act 2003 complete act citation. The west bengal vat act 2003 has laid down the framework for regulations across the state. Procedure for replacement of certificate of registration granted under the west bengal sales tax act, 1994. No tax is payable on the following goods under schedule a while some goods are zero rated under schedule aa. The system envisages levy of tax on the sale at each stage and contemplates allowing setoff of tax paid on purchases. 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. Rules excise directorate of west bengal government. Declaration under section 27d in respect of the manager and all other officers. 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. 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. Please generate application reference number through sod 2020 tab. The training material on west bengal financial rules and. Name and address of the dealer person despatching 2a. Ii of 2017, the governor is pleased hereby to make the following rules, namely.
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 operations of the excise directorate centre around the enforcement of regulations relating to the manufacture, production, possession, distribution, transport, supply, selling and buying of. Procedure for adjustmentrefund of cash security paid by west. The performance audit was conducted during april 2014 to july 2014 covering the period from 200809 to 2012. Part vi manner and time of payment of tax payable under section 15 by casual dealer. Governor is pleased hereby to make the following rules, namely. West bengal administrative tribunal was established on 16th january, 1995 at bikash bhavan, salt lake, kolkata 700091, west bengal, india under the administrative tribunal act, 1985. Jan 08, 2019 government of west bengal finance department revenue.
The west bengal sales tax settlement of dispute 2019. West bengal vat input tax credit or input tax rebate by a registered dealer. Meaning of assessment and assessment procedure in west. Excise selection of new sites and grant of licence for retail sale etc rules, 2003 127ex dated 11022010. 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. Value added tax rules directorate of commercial taxes, west. Jun 11, 2017 if you are an existing taxpayer under vat, service tax and central excise, you can enroll yourself till next 3 months. Manner and time of payment of tax payable under subsection 2 of section 15. 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. 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. West bengal sales tax act, 1994 not to apply on commodities governed by the west bengal value added tax act, 2003. The west bengal cooperative societies act, 1983 keywords.
See subrule 5 of rule 5 please see instructions before filling up the application 01. Manner and time of payment of tax payable under section 15 by casual dealer. Changes made in the west bengal sales tax act, 1994 and the west bengal value added tax act, 2003, and the relevant rules. The west bengal administrative tribunal has been set. Part i the kolkata gazette, extraordinary, march 29, 2018 1 government of west bengal finance department revenue notification no. Assessment of tax payable by dealers other than registered dealers in west bengal vat 48. See subrule 1 of rule 111 with subrule 1 of rule 112 read with rule 100, rule 103 and rule 104 to. West bengal vat input tax credit or input tax rebate by. Wbpsc syllabus 2020 pdf west bengal psc asst manager, clerk. Amendments in the west bengal registration rules, 1962. Thus, tax is payable and paid on the value addition only.
Form 19 scroll for deposit of the amount deducted at source under subsection 1 of section 40 of the west bengal value added tax act, 2003. May 06, 2020 wbpsc syllabus pdf 2020 west bengal public service commission releases the wbpsc recruitment notification for this year. Definitions in west bengal value added tax west bengal vat. Vat forms for west bengal wb in excel fillable pdf. Aspirants will be selected based on their performance in written test and interview. Welcome to the excise directorate, government of west bengal. Recommendations west bengal vat act and cst rules procedural issues 1. Fees to be calculated on the application by the concern inspector of factories iii any other such particulars as to be required by the chief inspector of factories. Scroll for deposit of the amount deducted at source under subsection 1 of section 40 of the west bengal value added tax act, 2003. Faq for efiling of return westbengal value added tax. Certificate of deduction from payment for execution of works contract under subsection 1 of section 40 of the west bengal value added tax act, 2003.
Meaning of net tax in west bengal vat net tax, in relation to any period, meansa in case of a registered dealer, other than those referred to in subclause c and subclaused, the amount of output tax in excess of the net tax credit, as referred to in subsection 17 of section 22, claimed by such a registered dealer in accordance with the provisions of this act and the rules made. The west bengal value added tax rules, 2005 form 2 information to be provided by a registered dealer under subsection 1a of section 24. The west bengal value added tax rules, 2005 clauses 09. All monies, receipts and disbursements made by the government are divided into the following three parts, in accordance with the provisions contained in art. Directorate of commercial taxes government of west bengal the last date for filing application for settlement of dispute has been extended to 30062020 settlement of dispute, 2020.
But in view of honble courts injunction, it could not start functioning effectively before february, 1996. Dec 19, 2017 the government of west bengal vide trade circular no. 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. Amendment in west bengal stamp prevention of undervaluation of instruments rules, 2001. Vat value added tax is a multistage tax system for collection of tax on sales. The west bengal motor spirit sales tax act, 1974, and. Display of certificate of registration and fine for breach. Definitions in west bengal value added tax west bengal.
Chapter 1 introductory and definitions short title and commencement 1. In exercise of the powers conferred by section 164 of the west bengal goods and services tax ordinance, 2017 west ben. Act,1956 read with section 84 86 8788 of the west bengal value added tax act,2003 andor section. The bengal chamber of commerce and industry royal exchange, 6 netaji subhas road, kolkata 700 001 tel. 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. Class or classes of goods purchased or intended to be purchased for the purpose of.
Meaning of assessment and assessment procedure in west bengal. Wb vat form 68 directorate of commercial taxes, west bengal. Act xxxvii of 2003, the governor is pleased hereby to make the. Option to make payment of deferred tax at discounted rate. What is value added tax vat vat value added tax is a multistage tax system. In exercise of the power conferred by section 114 of the west bengal value added tax act, 2003 west ben. Procedure for adjustmentrefund of cash security paid by. The provisions of the west bengal service rules, shall so far as they are not inconsistent with these rules, apply mutatis mutandis to the service. We direct the concerned respondents to adjust the amount already deducted at. West bengal vat input tax credit or input tax rebate by a.
The west bengal excise selection of new sites and grant of license for retail sale of liquor and certain other intoxicants rules, 2003, as ame 22082011 amendments in the w. 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. Manner and time of payment of tax payable under subsection 1 of section 15. The excise directorate under the finance department, gowb is one of the major revenue earning directorates for the government of west bengal. 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. Provisions of the wbvat act, 2003 and west bengal value added tax rules, 2005 wbvat rules, 2005 were used as source of audit criteria for the performance audit. This is to recruit candidates for the post of the veterinary officer. Wbpsc syllabus 2020 pdf west bengal psc asst manager. Form 4va directorate of commercial taxes, west bengal.
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