West bengal value added tax act pdf

Establishment of west bengal value added tax settlement commission. It is hereby enacted in the sixtythird year of the republic of india, by the legislature of west bengal, as follows. With over 91 million inhabitants as of 2011, it is indias fourthmost populous state. An order issued by navin k choudhary, commissioner secretary to government, finance department, subruled rule 282 of the jammu and kashmir value added tax vat act, 2005. The west bengal value added tax rules, 2005 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. Name and address of the dealer person despatching 2a. Appeal against provisional or other assessment in west bengal vat. Bengal value added tax act, 2003 as unworkable, arbitrary, unreasonable, incompetent and. The west bengal value added tax rules, 2005 form 18 section. The west bengal value added tax rules, 2005 form 19 of the.

In section 2 of the maharashtra value added tax act, 2002 hereinafter, in this chapter, referred to as the value added tax act, 1 in clause 20, after explanation i, the following explanation shall be inserted, namely. 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. Application for new registration infillable pdf new form 2. The value added tax act, 2003 came into force with effect from 1st april 2005 on the assurance that the loss of revenue to the state of kerala, if any, will be reimbursed by the central government during the initial years. The west bengal value added tax rules, 2005 form 60 west. Bengal sales tax act, 1994 has been replaced by west bengal value added tax. Agricultural implements manually operated or animal driven. The west bengal vat act 2003 has laid down the framework for regulations across the state. Scroll for deposit of the amount deducted at source under subsection 1 of section 40 of the west bengal value added tax act, 2003.

As a consequence to the national consensus for introduction of vat, the earlier west bengal sales tax act, 1994 has been replaced by west bengal value added tax act, 2003 for all goods barring motor sprit, foreign liquor and country liquor. 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 contribution to this fund entitles you to 100% deduction under section 80g of the income tax act. These charges are, thus, treated as value added in the hands of the selling dealer, which is clearly not the case. The performance audit was conducted during april 2014 to july 2014 covering the period from 200809 to 2012.

Amnesty schemes announced by state kerala and west. In the event of your failure to comply with this notice, i shall assess under subsection. 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. See subrule 5 of rule 5 please see instructions before filling up the application 01. The act allows input tax credit on the capital goods and such capital goods is an assembly of various parts. 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. Also, these were not included in the definition of sale. Application for certified copy of the extract from the list of registered dealers under sub section 7 of section 16 of the maharashtra value added tax act, 2002. Jan 08, 2019 government of west bengal finance department revenue. Ca final indirect direct tax summary book pdf may 2020. Thus, tax is payable and paid on the value addition only. 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. 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.

No question of vehicles being detained anywhere within the local area including checkpost. I request that a certificate under subsection 2 of section 99 of the west bengal value added tax, act, 2003be granted to me. Assessment of vat is governed under the west bengal value added tax. Value added tax vat tax rates, process of calculation. Suo motu revision by commissioner in west bengal vat. Particulars payment waiver 1 person opting for the scheme before 31 march 2020 deposit 20 per cent of disputed tax by 31 march 2020 balance 80 per cent waived. Prior to 142005, the system for levy of tax in west bengal, in general, was a single point tax system. Audit report under section 30e of the west bengal value added tax act,2003. The a sale of goods which does not require any value added tax or vat withina thea state of west bengal is provided under schedule a of the west bengal value added tax act 2003. West bengal value added tax act, 2003 punjab value added tax act haryana value added tax act telangana vat act 2005. The tax rate shall be uniform one per cent on value of goods. 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. 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.

Wb vat act 2003 west bengal value added tax fyki for. The west bengal value added tax rules, 2005 form 2 information to be provided by a registered dealer under subsection 1a of section 24. Whereas it appears to me that you have failed to comply with the requirement of the provisions contained in rule 107of the west bengal value added tax rules, 2005 while transporting consignment of goods particulars whereof are given below, despatched. Aids and implements 1aused by handicapped persons including. The maharashtra state tax on profession, trades, callings. West bengal value added tax fyki for your kind info. In 201718, the sectors of agriculture, manufacturing, and services contributed to 24%, 22% and 54% of the state gross value added gsva. Employments act, 1979, the west bengal sales tax act, 1994 and the west bengal value added tax act, 2003, for the purposes and in the manner hereinafter apearing. The west bengal value added tax rules, 2005 form 18 certificate of deduction from payment for execution of works contract under subsection 1 of. Therefore, principally the act allows credit on parts which constitute the main machine.

West bengal is the thirteenthlargest indian state, with an area of 88,752 km 2 34,267 sq mi. The value added tax act, 2003 came into force with effect from 1st april 2005 on the assurance that the loss of revenue to the state of kerala, if any, will be reimbursed. The system envisages levy of tax on the sale at each stage and contemplates allowing setoff of tax paid on purchases. Chapter 2 value added tax west bengal revenue sector. Also, these were not included in the definition of sale price under earlier act, i. The west bengal sales tax settlement of dispute 2019. West bengal act xxxvii of 2003 incorporating amendment under the wb act i of 2014 notification no. Assessment of vat is governed under the west bengal value added tax wbvat act, 2003 and rules. Jan 08, 2019 2 every registered dealer within the meaning of the west bengal value added tax act, 2003, or the west bengal sales tax act, 1994, as on the appointed day, shall be deemed to be a dealer registered under this act upon submitting an application to that effect in such manner, to such authority and within such period as may be prescribed.

Therefore, no tax will be payable on the following goods under schedule a. Act xiv of 1959, manufactured in a khadi production unit approved or certified by the khadi and village industries commission established under the khadi and village industries commission act, 1956 61 of 1956. The west bengal motor spirit sales tax act, 1974, and. 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. The department had not formulated any manual for vat audit even. 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. 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. 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. Yes no under section 230c of west bengal sales tax act 1994. 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. I require the certificate for receiving payment for execution of a works contract.

Notice to a person when it is proposed to pass an order, which affects him adversely under section 25 of the maharashtra value added tax act, 2002. Paschim banga is a state in the eastern region of india along the bay of bengal. The growth rate of west bengals gsdp at current prices has increased from 11% in 201516 to 16. Government of west bengal finance department revenue. Tax exemption under section 39 deferment of tax under section 40 or section 42 or section 43 remission of tax under section 41 or section 42 or section 43. We direct the concerned respondents to adjust the amount already deducted at. Vat forms for west bengal wb in excel fillable pdf. 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. West bengal tax on entry of goods into local areas act, 2012. 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. The west bengal government appeals all to contribute generously to the west bengal state emergency relief fund and assist in combating covid19 corona. The last date to file value added tax for the first quarter of the financial year 2016 17 is november 30th and for the second quarter of the financial year 2016 17. The west bengal value added tax rules, 2005 form 7 declaration under section 27d in respect of the manager and all other officers.

Manual for the estds services, or visit help desk of stds cell room. Act xxxvii of 2003, the west bengal tax on entry of goods into the. The value of capital goods includes the cost of such parts and tax paid on the value of such parts is allowed as input tax credit. There are 42 major types of goods classified which are exempt from vat in west bengal. West bengal khadi and village industries board act, 1959 west ben. Central sales tax cst act, 1956 and rules made thereunder are in. Vat value added tax is a multistage tax system for collection of tax on sales.