Establishment of west bengal value added tax settlement commission in west bengal vat 8a. Thus, tax is payable and paid on the value addition only. The west bengal value added tax rules, 2005 tamilnadu vat rules, 2007 karnataka value added tax rules, 2005 gujarat value added tax rules, 2006 the uttar pradesh value added tax rules, 2008 rajasthan value added tax rules, 2006 punjab value added tax rules. Abstract of the said paragraph is set out hereunder. The west bengal value added tax rules, 2005 form 52 application for way bill in form 50 for transport of goods imported into west bengal by registered dealers. The tax collected will be used for developing the trade and industry in local areas for. Vat related forms directorate of commercial taxes, west bengal. Definitions in west bengal value added tax west bengal. As a consequence to the national consensus for introduction of vat, the earlier west bengal sales tax act, 1994 has been replaced by west bengal value added tax act, 2003 for all goods barring motor sprit, foreign liquor and country liquor.
Notice for garnishee under section 60 section 60a of the west bengal value added tax act, 2003. These forms can be downloaded from government of west bengal website. Manual for the estds services, or visit help desk of stds cell room no. To calculate the amount of vat a consumer or business must pay, take the cost of the goods or service, and. 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. Under rule 37a of the west bengal value added tax rules, 2005 dated. 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. Dear sir, please provide a negative list of itc of west bengal value added tax. Register of purchase of raw jute to be maintained by the occupier of a jute mill form 44. Your applicant has been assessed under section 45 section 46 section 481 section 482 amount rs. West bengal vat input tax credit or input tax rebate by a.
Form14 directorate of commercial taxes, west bengal. 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 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. 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. In the event of your failure to comply with this notice, i shall assess under subsection. May 16, 2011 the west bengal, value added tax,2003 at glance. May 18, 2017 vat rates in india differs based on types of goods and from state to state.
Form b see subrule5 of rule 5 annexure to application in form 2 for registration to be filled in by the managing director director secretary of a private limited company or a public limited company or trustee of a trust. Prior to 142005, the system for levy of tax in west bengal, in general, was a single point tax system. See subrule 1 of rule 111 with subrule 1 of rule 112 read with rule 100, rule 103 and rule 104 to. Form vat iii see rule 231 of the goa value added tax rules, 2005. Vat rates in india differs based on types of goods and from state to state. 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. The west bengal value added tax rules, 2005 form 18 certificate of deduction from payment for execution of works contract under subsection 1 of. 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.
Download west bengal value added tax act,2003 file in pdf format. The west bengal vat act 2003 has laid down the framework for regulations across the state. The west bengal value added tax rules,2005, form 35 this query is. West bengal vat input tax credit or input tax rebate by.
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. 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. Chapter iv enrolment of transporter, carrier or transporting agent, amendment and cancellationof certificate of enrolment and penalty for. Form 88 audit report under section 30e of the west bengal value. West bengal by registered dealers see rule 110, read with rule 100, rule 103 or rule 104. Yes no under section 230c of west bengal sales tax act 1994. West bengal value added tax act 2003 complete act citation. 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. Government of west bengal finance department revenue. Introduction value added tax, as the name specifies is a multipoint tax.
Bengal sales tax act, 1994 has been replaced by west bengal value added tax. West bengal tax on entry of goods under local areas act, 2012 wef 01042012. In our state, it is governed by west bengal vat act, 2003. Efiling of vat returns can be done by logging into the official portal of the. 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. West bengal gst rates notification no 12017 state tax. 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. Meaning of taxing authorities, appellate and revisional board. Download west bengal value added tax act,2003 file in pdf. No tax is payable on the following goods under schedule a while some goods are zero rated under schedule aa.
Recommendations west bengal vat act and cst rules procedural issues. Form 50 fill online, printable, fillable, blank pdffiller. Entry tax with effect from 1 st april, 2012 is 1 percent of the value if the goods. 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. 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.
In exercise of the powers conferred by subsection 1 of section 9 of the west bengal goods and services tax ordinance, 2017 west ben. 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 form 14 see subrule l or rule 341 for dealers not enjoying deferment or holiday or remission of tax ns 1 18, and not paying at compounding rate under subsection 3, or subsection ja, or subsection 3b of section 16 or sub return period from dd mm to dd name of the dealer. Chapter iii taxable quantum, registration of dealer etc. Form 14d for dealers enjoying exemption or deferment or remission of tax. The goods exempted under the vat act will not attract any entry tax. Haryana value added tax rules, 2003 andhra pradesh value added tax rules, 2005 the west bengal value added tax rules, 2005. Also, these were not included in the definition of sale price under earlier act, i. West bengal vat input tax credit or input tax rebate by a registered dealer. Itc negative list of wbvat, value added tax vatcst. Ii of 2017, the governor, on the recommendations of the council, is pleased hereby to notify the rate of the state tax of.
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. These charges are, thus, treated as value added in the hands of the selling dealer, which is clearly not the case. They include tea, silver, gold, rhodium, precious metals. Audit report under section 30e 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 gujarat value added tax act, 2003 tamilnadu vat act, 2006 the indian partnership act, 1932. Under the west bengal value added tax act, 2003, a. West bengal act xxxvii of 2003 incorporating amendment under the wb act i of 2014 notification no. Vat value added tax is a multistage tax system for collection of tax on sales. In order to adjudicate the issues involved in this application, it is necessary to state the relevant facts.
Register of refund made under section 62 of the west bengal value added tax act, 2003. Definitions in west bengal value added tax west bengal vat. 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. 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 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. The particulars of import and of last four returns submitted are given below. There are 42 major types of goods classified which are exempt from vat in west bengal. Now the dealers registered 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 general information return period registration number day month year from to name and style of the business. Jan 08, 2019 government of west bengal finance department revenue. 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. No question of vehicles being detained anywhere within the local area including checkpost.
Enter value in such a way that it will remain 1paisa or 2 paisa lower than the actual 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. The west bengal value added tax rules,2005, form 35. Meaning of taxing authorities, appellate and revisional.
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