In other words tax which is collected on value addition in the price of commodity the final burden of which falls on end consumers. Abstract of the said paragraph is set out hereunder. List of 12 types of items on which no input credit is available to a dealer under west bengal vat act is appended to section 22 of west bengal vat act 2003. A proposal for amendment in west bengal vat act 2003. Definitions in west bengal value added tax west bengal vat. Gujarat value added tax act, 2003 tamilnadu vat act, 2006 the indian partnership act, 1932 societies registration act, 1860 reserve bank of india act, 1934 competition act, 2002. Audit report under section 30e of the west bengal value added tax act,2003. The west bengal value added tax rules, 2005 form 18 section. Nov 26, 2016 following letter is being circulated to all the registered dealers of kolkata,west bengal govt of west bengal directorate of commercial taxes data analysis wing 14, beliaghata road, kolkata 700 015 to all the dealers this to inform you that migration of registration from wbvat act2003 to gst act2016 will be started from 30th.
Total value of goodsdetails as per annexure to 50 a 9. No input tax credit on 12 types of goods in west bengal. Return of sales tax payable under central sales tax act,1956, for the period form. Meaning of payment, interest, penalty and returns in west. Form 88 audit report under section 30e of the west bengal. 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. Ca final indirect direct tax summary book pdf may 2020. Jan 08, 2019 government of west bengal finance department revenue. Wb vat form 68 directorate of commercial taxes, west bengal. We direct the concerned respondents to adjust the amount already deducted at source from work contractors against tax on contractual transfer price payable under the vat act, 2003 and to refund excess amount, if any, to the concerned work.
Act xxxvii of 2003, the governor is pleased hereby to make the following amendments in the west bengal value added tax rules, 2005. Notifications have also been issued under the kst act, k vat act, the k tl act and the bt act. An act to facilitate the development, operation, maintenance, management, administration and regulation of special economic zone in the state of west bengal. Registration number name of the dealer trade name if any address of the principal place of business whether original or revised return. Audit report under section 30e of the west bengal value added tax act, 2003. 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. Dec 19, 2017 the government of west bengal vide trade circular no. Vat act, 2003, while defining sale price it is stated. Information provided and updated by directorate of commercial taxes, govt. 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. Scroll for deposit of the amount deducted at source under subsection 1 of section 40 of the west bengal value added tax act, 2003. 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.
Form 66 notice calling for objection against imposition of penalty under section 96 of the west bengal value added tax act, 2003. West bengal value added tax act, 2003 f commissioner means the commissioner as defined in clause 8 of section 2 of the west bengal. I require the certificate for receiving payment for execution of a works contract. I request that a certificate under subsection 2 of section 99 of the west bengal value added tax, act, 2003be granted to me. Interest for nonpayment or delayed payment of assessed tax in west bengal vat 34. The west bengal state tax on professions, trades, callinng and employments act, 1979.
The west bengal tax on entry of goods into local areas act, 2012. West bengal act xxxvii of 2003 incorporating amendment under the wb act i of 2014 notification no. Wb vat act 2003 west bengal value added tax fyki for. B 192017035962232 directorate of commercial taxes,west bengal 25032017 11. No additional enclosure unless prescribed or unless it is essential for furnishing the information is to be filed with this report. Karnataka value added tax act, 2003 have been amended by the karnataka value added tax amendment act, 2012 karnataka act 17 of 2012 and the karnataka taxation laws amendment act, 2012 karnataka act 18 of 2012. Agricultural implements manually operated or animal driven. Incorporating amendment under the wb act i of 2014. Aids and implements 1a used by handicapped persons including. Stdssales tax deducted at source finance department.
Download west bengal value added tax act,2003 file in pdf format. Aids and implements 1aused by handicapped persons including. Input tax credit widening the scope for incidental activities as per section 2 5 of the west bengal vat act, 2003 business includes. Gujarat value added tax act, 2003 tamilnadu vat act, 2006 the indian partnership act, 1932. 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. The west bengal value added tax rules,2005 form 15 see subrule2 of rule 34 egov ver 3. 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. 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. We direct the concerned respondents to adjust the amount already deducted at source from work contractors against tax on contractual transfer price payable under the vat. The west bengal vat act 2003 has laid down the framework for regulations across the state. I am not liable to pay tax under section 14 of the said act i have paid tax payable by, or due from me under section 14 of the said act. B 192017066641655 directorate of commercial taxes, west bengal 03062017 3.
Introduction value added tax, as the name specifies is a multipoint tax collected at each stage of production distribution of chain. Thus, tax is payable and paid on the value addition only. The west bengal value added tax act, 2003 as amended by west bengal finance act, 2005, west bengal taxation laws amendment act, 2005 west ben. Jan 20, 20 the west bengal value added tax act 2003 is an act to levy tax on sale of goods in the state of 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 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. May 16, 2011 the west bengal,value added tax, 2003 at glance. See rule 8 of the central sales tax west bengal rules, 1958. Certificate of clearance the particulars set out above are verified and it is certified that the abovementioned applicant has no liability to pay tax under section 15 of the west bengal sales tax act, 1994. Procedure for adjustmentrefund of cash security paid by west. T act, 1956 may be inserted registration certificate no. It is recommended that under west bengal vat act also input tax credit be allowed in respect of vat paid on consumables and fuel. 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. Chapter ii applicability of provisions of west bengal value added tax act, 2003 or west bengal sales tax. Jan 15, 2008 a company is engaged in works contract in assam and is registered with tin no.
On the fact of this case, the prescription is given. Name and address of the dealer person despatching 2a. Vat value added tax is a multistage tax system for collection of tax on sales. 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. Definitions in west bengal value added tax west bengal. 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. There are 42 major types of goods classified which are exempt from vat in west bengal. 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. West bengal begins migration process for gst, kolkata. B 192017035962232 directorate of commercial taxes, west bengal 25032017 11. Procedure for adjustmentrefund of cash security paid by.
Agricultural implements manuall y operated or animal driven. No tax is payable on the following goods under schedule a while some goods are zero rated under schedule aa. Kolkata gazette the directorate of commercial taxes, west bengal. Declaration under section 27d in respect of the manager and all other officers.
944 1249 1331 978 63 541 844 1332 1018 826 962 432 1496 1118 1334 438 1377 383 321 1328 1016 336 1289 1380 96 1081 654 705 431 1486 739 513 1437 723 357 563 712 37 1278 30 1340 638 1263 82 216 613 1103