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. Value added tax including sales tax collected by the directorate of commercial taxes, west bengal, accounts for approximately 62 per cent of states own tax revenue sotr. The west bengal value added tax rules, 2005 form 18 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. Haryana value added tax rules, 2003 andhra pradesh value added tax rules, 2005 the west bengal value added tax rules, 2005. Use tab key for cursor movement and automatic calculation within.
Payment of tax assessed, penalty imposed and interest determined or rectified. Payment of the modified amount of tax, interest and penalty due from a dealer. Vat value added tax is a multistage tax system for collection of tax on sales. Abstract of the said paragraph is set out hereunder. Handicrafts including jessore cheruni, household articles made of brass. 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. Dear sir, please provide a negative list of itc of west bengal value added tax. The west bengal vat act 2003 has laid down the framework for regulations across the state. Establishment of the west bengal value added tax settlement commission. Calculators bulletins utilities links acts rules forms.
Form c see subrule 5 of rule 5 annexure to application in form 2 for registration to be filled by the dealers who were registered under the west bengal sales tax act, 1994 on 31st march 2004. Return of sales tax payable under central sales tax act,1956, for the period form. The tax rate shall be uniform one per cent on value of goods. See subrule 5 of rule 5 please see instructions before filling up the application 01. Chapter iii taxable quantum, registration of dealer etc.
Thus, tax is payable and paid on the value addition only. An act to levy tax on sale of goods in west bengal on the basis of value. 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 circumstancves and to provide for matters connected therewith or incidental thereto whereas it is expedient to provide for the levy of tax on sale of goods in west bengal on the basis of value added to. Ca final indirect direct tax summary book pdf may 2020. Procedure for replacement of certificate of registration granted under the west. Audit report under section 30e of the west bengal value added tax act,2003. Bengal sales tax act, 1994 has been replaced by west bengal value added tax. See rule 8 of the central sales tax west bengal rules, 1958. 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. No question of vehicles being detained anywhere within the local area including checkpost. The west bengal value added tax rules,2005, form 35 this query is. Jan 22, 2014 what is form 35 36 and 37 under west bengal value added tax rules 2005 who are required to submit such forms. West bengal act xxxvii of 2003 incorporating amendment under the wb act i of 2014 notification no. Download west bengal value added tax act,2003 file in pdf.
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. Entry tax with effect from 1 st april, 2012 is 1 percent of the value if the goods. Enter value in such a way that it will remain 1paisa or 2 paisa lower than the actual value. Registration number under the west bengal sales tax act 1994 02. The west bengal value added tax rules, 2005 form 2 information to be provided by a registered dealer under subsection 1a of section 24. West bengal budget raises value added tax business standard.
Jan 24, 2019 scroll for deposit of the amount deducted at source under subsection 1 of section 40 of the west bengal value added tax act, 2003. Meaning of payment, interest, penalty and returns in west. Act,1956 read with section 84 86 8788 of the west bengal value added tax act. 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. Jan 08, 2019 government of west bengal finance department revenue. I am not liable to pay tax under section 14 of the said acti have paid tax payable by, or due from me under section 14 of the said act. Act xlix of 1994 or the west bengal value added tax act, 2003 west ben. 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 18 certificate of deduction from payment for execution of works contract under subsection 1 of. West bengal sales tax act, 1994 not to apply on commodities governed by the west bengal value added tax act, 2003. West bengal vat input tax credit or input tax rebate by a. 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. General information return period registration number day month year from to name and style of the business.
See subrule 1 of rule 111 with subrule 1 of rule 112 read with rule 100, rule 103 and rule 104 to. 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 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. Form 88 audit report under section 30e of the west bengal value. The west bengal value added tax rules,2005, form 35. 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. West bengal vat input tax credit or input tax rebate by. The tax collected will be used for developing the trade and industry in local areas for. 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. Form 4va directorate of commercial taxes, west bengal.
The west bengal value added tax rules, 2005 form 54 statement of issue of way bill in form 50 received on date of receipt on. West bengal budget raises value added tax business. May 16, 2011 the west bengal, value added tax,2003 at glance. Use tab key for cursor movement and automatic calculation within the fields of the pdf form instead of mouse. 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. Faq for efiling of return westbengal value added tax. In the event of your failure to comply with this notice, i shall assess under subsection. However, despite taking steps to raise more money, the net revenue deficit. Manual for the estds services, or visit help desk of stds cell room. Wb vat form 68 directorate of commercial taxes, west bengal. 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. Government of west bengal finance department revenue. Sales taxation originated in the state with the introduction of a.
Agricultural implements manuall y operated or animal driven. West bengal value added tax act, 2003 punjab value added tax act haryana value added tax act telangana vat act 2005 gujarat value added tax act, 2003 tamilnadu vat act, 2006 the indian partnership act, 1932. Act xxxvii of 2003 or the central sales tax act, 1956 74 of 1956, whether or not liable to pay tax under the aforesaid acts, but excluding departments of the central or the state governments. Increasing taxes in a major way for the first time since coming to power, the trinamool congress government in west bengal today presented a budget document for 2014.
No tax is payable on the following goods under schedule a while some goods are zero rated under schedule aa. Chapter iv enrolment of transporter, carrier or transporting agent, amendment and cancellationof certificate of enrolment and penalty for. Definitions in west bengal value added tax west bengal. Option to make payment of deferred tax at discounted rate. Download west bengal value added tax act,2003 file in pdf format. Read more about west bengal budget raises value added tax on business standard. The goods exempted under the vat act will not attract any entry tax. 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. Measures for registered dealer holding eligibility certificate under west bengal. I request that a certificate under subsection 2 of section 99 of the west bengal value added tax, act, 2003be granted to me.
As modified up to the 1st february, 1993 8th september, 1909 an act to consolidate and amend the excise law in bengal. Aids and implements 1aused by handicapped persons including. Agricultural implements manually operated or animal driven. Definitions in west bengal value added tax west bengal vat. West bengal value added tax act 2003 complete act citation. 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. The contribution to this fund entitles you to 100% deduction under section 80g of the income tax act. Anonymous querist 22 january 2014 what is form 35, 36 and. Interest for nonpayment or delayed payment of assessed tax in west bengal vat 34. Whereas is expedient to consolidate and amend the lit aw in bengal relating to the import, export, transport, manufacture, possession and sale of 2intoxicants. I require the certificate for receiving payment for execution of a works contract.
The system envisages levy of tax on the sale at each stage and contemplates allowing setoff of tax paid on purchases. In order to adjudicate the issues involved in this application, it is necessary to state the relevant facts. Penalty for contravention or misuse of provisions of section 116. West bengal tax on entry of goods under local areas act, 2012 wef 01042012. The west bengal value added tax rules, 2005 the uttar pradesh value added tax rules, 2008 punjab value added tax rules rajasthan value added tax rules, 2006 bihar value added tax rules, 2005 karnataka value added tax rules, 2005.
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