No tax is payable on the following goods under schedule a while some goods are zerorated under schedule aa. We have prepared a marco in excel which makes the task of preparing wct certificate in form 18 much easier. Assent of the governor was first published in the kolkata gazette, extraordinary, of the 10th august, 2017. 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. Schedule i of the calcutta municipal act, 1951, as deemed to have been amended under section 594 of that act.
West bengal value added tax fyki for your kind info. 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. Section 66 west bengal vat act, furnishing of information, production, explanation and inspection of accounts, registers and documents. The west bengal municipal act, 1993 west bengal act xxii of 1993 as amended by the west bengal municipal amendment act, 2006. Application for way bill in form 51 for transport of goods from any place in west bengal to any place outside west bengal by registered dealers as per west bengal vat rule 110 authority from whom and the manner in which, way bills to be obtained by registered dealers. Download schedules under the west bengal value added tax act, 2003. 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. T act, 1956 may be inserted registration certificate no. The contribution to this fund entitles you to 100% deduction under section 80g of the income tax act. Vat for a dealer is the difference of tax payable on sales output tax effected by the dealer during a tax period after deducting therefrom the tax paid or payable input vat on purchases effected during the same period, say a month. A brief presentation issued by the commercial tax department, west bengal is annexed herewith for your ready reference. Jun 27, 2015 query on appeal under west bengal vat vat. Apollo zipper company private limited acquisition and transfer of undertakings act, 1996.
Settlement of dispute scheme under the west bengal vat act. 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. Application for new registration infillable pdf new form 2. Chapter ii applicability of provisions of west bengal value added tax act, 2003 or west bengal sales tax. Recommendations west bengal vat act and cst rules procedural issues 1. West bengal value added tax act 2003 complete act citation. 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. Now the dealers registered under the west bengal value added tax act. Interest for nonpayment or delayed payment of net tax payable or for nonreversal of input tax credit or input tax rebate 1 where a dealer required to furnish return under subsection 1 of section 32, furnishes the return in respect of any return period by the prescribed date or thereafter but fails to make. Application under clause c of section 61 the west bengal value added tax act, 2003 by the agencies of the united nations for refund of tax. Dec 19, 2017 the government of west bengal vide trade circular no. We direct the concerned respondents to adjust the amount already deducted at. It may be noted that works contractor equally needs capital goods for carrying out works contract. This update has been contributed by ajay sanwaria managing associate.
Constitution of state level monitoring committee slmc click here to download. The west bengal state emergency relief fund is a part of chief minister relief fund. With the state government set to implement the real estate regulation and development act, 2016, by introducing the west bengal. 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. Vat forms for west bengal wb in excel fillable pdf. Lodge your grievance using selfservice help desk portal.
West bengal vat rates west bengal vat return efiling. Also, some goods are zero rated under schedule aa, while many goods are taxable at 5% under schedule c. Vat wb form 19 in excel format scroll for deposit of the amount deducted at source under subsection 1 of section 40 of the west bengal value added tax act, 2003. Introduction value added tax, as the name specifies is a multipoint tax collected at each stage of production distribution of chain. Submission of tax audit report not mandatory under section. In the state of west bengal wct certificate need to be issued on monthly basis as per rule 47 of west bengal vat rules 2005. The west bengal vat act 2003 has laid down the framework for regulations across the state.
Therefore, no tax will be payable on the following goods under schedule a. If youre looking to buy a flat, hang on for a month. The contribution can be made through online payment neft rtgs upi cheque dd and in kind also. 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 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. Entry tax has been replaced by the goods and services tax starting 1 july 2017.
Definitions in west bengal value added tax west bengal vat. Notice for garnishee under section 60 section 60a of the west bengal value added tax act, 2003. Extension of the last date for filing west bengal vat return for quarter ended 31032017 may 2, 2017 fiscal 0 the west bengal directorate of commercial taxes vide order no 466ctpro dated 28042017 has extended the last date for filing vat return for quarter ended 31032017. It is recommended that under west bengal vat act also input tax credit be allowed in respect of vat paid on consumables and fuel. Jan 20, 20 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. As per west bengal vat rule 110 authority from whom and the manner in which, way bills to be obtained by registered dealers. 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. The west bengal state tax on professions, trades, callings and employments rules, 1979 form iii see rule 12 return of tax payable by a registered employer under the west bengal state tax on professions, trades, callings and employments act, 1979 ver 2. Establishment of west bengal value added tax settlement commission in west bengal vat 8a. Submission of tax audit report not mandatory under section 30e of the wbvat act. Wb vat act 2003 west bengal value added tax fyki for. No tax is payable on the following goods under schedule a while. As per west bengal vat rule 110 authority from whom and the manner in which, way bills to. Jan 24, 2019 vat wb audit report form 88 in excel format with formulas audit report under section 30e of the west bengal value added tax act,2003.
While some goods are exempt from entry tax, the tax is levied on most goods that are transported for consumption or distribution in west bengal. Assent of the governor was first published in the kolkata gazette, extraordinary, of the 17th december, 2018. Scroll for deposit of the amount deducted at source under subsection 1 of section 40 of the west bengal value added tax act, 2003. Wb vat forms west bengal value added tax fyki for your. The west bengal government appeals all to contribute in west bengal state emergency relief fund and assist the state government in prevention and control of situation arising out of unforeseen emergencies like covid19 corona. 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. Government of west bengal finance department revenue. Excel utility west bengal wct certificates form 18 taxguru. Jan 08, 2019 government of west bengal finance department revenue. You can file electronic return using download upload return filing.
However, initially this facility is available only to the registered. Application for pending cf forms andor cancellation for already generated cf forms for which time to submit revised return has expired. Definition of capital goods for the purpose of works contract effective from 01. Bengal vat act may be rephrased as taxable goods purchased for use in business other than that as defined in subclause a and subclause b of clause 5 of section 2. 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. Definitions in west bengal value added tax west bengal. Vat related forms directorate of commercial tax govt. Meaning of taxing authorities, appellate and revisional. Sep 10, 2017 the west bengal goods and services tax act, 2017.
Entry tax in west bengal is charged on the movement of goods from another state to west bengal. In our state, it is governed by west bengal vat act, 2003. West bengal value added tax actcircularclarifyingthat submission of statements, accounts, audit reports for the quarter ended 30. Download west bengal sales tax settlement of dispute act. Agricultural implements manually operated or animal driven. Extension of the last date for filing west bengal vat. Jun 20, 2011 dear sir, if unknowingly of the above provisions someone fills form 16 can he pray for cancellation of his form 16 fill up and go back to normal filing of returns and if so also can he utilies rs 7000 paid challan for filing such returns. 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. The west bengal government appeals all to contribute generously to the west bengal state emergency relief fund and assist in combating covid19 corona.
Prior to 142005, the system for levy of tax in west bengal, in general, was a single point tax system. Discounts provided after completion of sales the definition of the term sale price under the west bengal vat act states sale price includesbut does not. An act to amend the west bengal sales tax settlement of dispute act, 1999, and the west bengal goods and. What is value added tax vat vat value added tax is a multistage tax system.
Application for settlement of arrear tax, interest or penalty in dispute under section 5 of the west bengal sales tax settlement of dispute act. Audit report under section 30e of the west bengal value added tax act,2003. West bengal government has announced 3 new schemes in the wb budget 20202021 presented on 10 february 2020. Form 88 audit report under section 30e of the west bengal. Cst forms directorate of commercial taxes, west bengal. Contribution to this fund entitles you to claim 100% deduction under section 80g of the income tax act. The west bengal sales tax settlement of dispute act, 1999 west bengal act 4 of 1999 wb6 dated 5. 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. Agricultural implements manuall y operated or animal driven. Input tax credit widening the scope for incidental activities as per section 2 5 of the west bengal vat act, 2003 business includes. Audit of accounts 1 notwithstanding anything contained in section 47 and section 49 and subject to such conditions, restriction and in such manner, as may be prescribed, the commissioner shall, from among registered dealers, select on a random basis, or upon information or otherwise, such percentage, or such. Central sales tax forms directorate of commercial tax govt.
In other words tax which is collected on value addition in the price of commodity the final burden of which falls on end consumers. The west bengal government appeals all to contribute in west bengal state emergency relief fund and assist the state government in prevention and control of situation arising out of. West bengal sales tax settlement of dispute act, 1999. 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. Disclaimer 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.
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. West bengal sales tax act, 1994 not to apply on commodities governed by the west bengal value added tax act, 2003. 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. Information provided and updated by directorate of commercial taxes, govt.
Procedure for adjustmentrefund of cash security paid by west. Download schedules under the west bengal value added tax act. 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. Act 2 it extends to the whole of west bengal except the areas described in xxxiii of 1951. These schemes are bandhu prakalpa pension scheme for scheduled caste, hasir alo free electricity scheme for poor west bengal aikyashree minority scholarship scheme 2020 online registration application. No tax is payable on the following goods under schedule a while some goods are zero rated under schedule aa. Register of refund made under section 62 of the west bengal value added tax act, 2003.
724 1421 508 778 1190 1053 1310 1442 215 548 570 147 1291 1020 233 1399 557 1191 1069 1337 841 690 984 774 1234 938 684 681 24 963