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. West bengal value added tax, act, 2003, or the central sales tax act, 1956. Application under clause b of section 61 of the west bengal value added tax act, 2003 by the diplomatic missions for refund of tax. West bengal motor vehicles tax act, 1979 pdf west bengal motor vehicles tax act, 1979 1. Way bill for transport of consignment of goods despatched from outside west bengal to any place inside west bengal. The west bengal sales tax settlement of dispute 2019. There are 42 major types of goods classified which are exempt from vat in west bengal. Originalduplic ate the west bengal value added tax. Assessment of tax under subsection 2 of section 9 of the central sales tax act, 1956 read with section 46 of the west bengal value added tax act, 2003 for the assessment period 200910. 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.
No tax is payable on the following goods under schedule a while some goods are zero rated under schedule aa. As a consequence to the national consensus for introduction of vat, the earlier west bengal sales tax act, 1994 has been replaced by west bengal value added tax act, 2003 for all goods barring motor sprit, foreign liquor and country liquor.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 form 52 application for way bill in form 50 for transport of goods imported into west bengal by registered dealers. Also there is a minimum amount of road tax which needs to be paid in if the value after calculation does not meet minimum value. 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.
Club selling goods in west bengal to its members or. Bengal sales tax act, 1994 has been replaced by west bengal value added tax act. 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. Before the dispatch the seller asked me to get the form 50a, that time i was a novice like you on form 50a. For example in one time tax its rs 17k for 800cc car, rs 25k for under 1. Thus, tax is payable and paid on the value addition only. Declaration by person keeping a motor vehicle for use. West bengal tax on entry of goods into local areas act, 2012. The west bengal state legislature enacted the west bengal state tax on professions, trades, callings and employments act, 1979 in exercise of the power conferred by the article 276 of the constitution of india under entry no. Manual for ewaybills westbengal value added tax wbcomtax. Act xxxvii of 2003, the west bengal tax on entry of goods into the.
Notice under section 46 read with section 66 of the west bengal value added tax act, 2003. Chapter 2 value added tax west bengal revenue sector. Form vat iii see rule 231 of the goa value added tax rules, 2005. Pt is applicable statewise and is commonly applicable for both government and nongovernment employees. The directorate of commercial taxes is the major revenue earning directorate of the state of west bengal. State charges various taxes on vehicles to earn resources for the state it is the key source of revenue for the state. Audit report under section 30e of the west bengal value added tax act,2003. Professional tax or pt is a type of tax which is applicable on salaried individuals, individuals who are practicing professionals such as doctors, lawyers and chartered accountants. Chapter iv enrolment of transporter, carrier or transporting agent, amendment and cancellationof certificate of enrolment and penalty for. Haryana value added tax rules, 2003 andhra pradesh value added tax rules, 2005 the west bengal value added tax rules, 2005. Jan 08, 2019 government of west bengal finance department revenue. Home ereturns faq for efiling of return westbengal value added tax. West bengal, the west bengal taxation tribunal act, 1987, the west bengal sales tax settlement of dispute act, 1999, the west bengal tax on entry of goods into local areas act, 20 1 2, the west bengal value added tax act, 2003, to provide for validation in respect of levy, assessment and collection of tax etc. Register of refund made under section 61 of the west bengal value added tax act, 2003.
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. Description download pdf word excel form 1 application for registration of. Learn more about road tax in west bengal and know how it is calculated for all king of vehicles. No question of vehicles being detained anywhere within the local area including checkpost. Registration number name of the dealer trade name if any address of the principal place of business whether original or revised return. Punishment for breach of the provisions in respect of waybill forms. Waybill for transport of consignment of goods despatched from a place in west bengal to. West bengal value added tax act 2003 entails multipoint levy of tax at each stage. 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. I require the certificate for receiving payment for execution of a works contract. P rofession tax is a tax levied on a person engaged in any profession, trade, calling and employment in west bengal. See rule 110b read with rule 100a,rule 103a and rule 104a. West bengal act xxxvii of 2003 incorporating amendment under the wb act i of 2014 notification no.
Vat forms for west bengal wb in excel fillable pdf. Entry tax in west bengal is charged on the movement of goods from another state to west bengal. The commissioner, commercial taxes, west bengal said this in a notification. Form 10c form 12b form 15g form 15g and 15h form 16 form 16 vs. Form and manner of submission of statement of supplies through an e.
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. The west bengal vat act 2003 has laid down the framework for regulations across the state. Appeal against provisional or other assessment in west bengal vat. Scroll for deposit of the amount deducted at source under subsection 1 of section 40 of the west bengal value added tax act, 2003. Form 88 audit report under section 30e of the west bengal value.
The office order by the commissioner, sales tax department dated 28. This directorate is responsible for collecting indirect taxes under various acts like the goods and services tax act, 2017, the west bengal value added tax act, 2003, the west bengal sales tax act, 1994, the central sales tax act, 1956 to name a few, along with rules. Waybill for transport of consignment of goods despatched from outside west bengal to any place inside west bengal. The west bengal value added tax rules,2005, form 35. Recommendations west bengal vat act and cst rules procedural issues 1.
Form 15 registered dealers paying tax at compounding rate us. The west bengal value added tax rules,2005, form 35 this query is. Download west bengal professional tax an insight income tax. Government of west bengal finance department revenue. Prior to 142005, the system for levy of tax in west bengal, in general, was a single point tax system. Definitions in west bengal value added tax west bengal vat. Application for way bill in form 50 for transport of goods. Name and address of the dealer person importing 2a. Value added tax rules directorate of commercial taxes, west. You have to click on download pdf version of form 14 to file return. Vociferous about the negative impact of demonetisation, mitra offered his bit by providing valueadded tax vat relief to small businesses and doling out rs 50,000 each to about 50,000 skilled workers who have returned to west bengal from other states after. 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. Renew road tax of 5 year old vehicle in 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. Surrender of unused blank waybill forms by any unregistered dealer, casual dealer. Form 50a waybill west bengal indias open forum for rc. The transfer of property in goods whether as goods or in some other form. All dealer who are filing electronic vat return are eligible for generation of dematerialised waybill except. New delhi, apr 29 knn the west bengal tax department has extended the last date for filing returns till may 8, 2017. Chapter iii taxable quantum, registration of dealer etc. Get, create, make and sign section 50 of rajasthan vat act.
Now the last date for uploading return data of profession tax act, west bengal sales tax act and west bengal value added tax act including central sales tax act and entry tax act has been extended from the 30th april, 2017 to the 8th may, 2017. Act xlix of 1994 or the west bengal value added tax act, 2003 west ben. The tax rate shall be uniform one per cent on value of goods. Establishment of the west bengal value added tax settlement commission. Taxfree budget in west bengal business standard news. New eway bill system is, however, too costly for a small and medium dealer in the state of west bengal and it works as great harassment and barrier to small and medium dealers for sake of prevention of tax evasion. The west bengal government appeals all to contribute generously to the west bengal state emergency relief fund and assist in combating covid19 corona. Valid upto date of generation of the waybill in form office. I purchased a 10 boston mattress from noida online through. List of goods exempt from vat in west bengal taxworry.
Waybill for transport of consignment of goods despatched from. These forms can be downloaded from the official website of west bengal commercial tax ie. Value of supply inclusive of integrated tax, central tax, state tax, union territory tax. Outside west bengal to any place inside west bengal. 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. With reference to the notification issued by this department vide no. Suo motu revision by commissioner in west bengal vat. The west bengal tax on entry of goods into local areas act, 2012. Within 40 days from the date of generation of printout of way bill in form50a, the dealer is to record electronically, utilisation of this way bill.
West bengal tax dept extends last date for filing return. Government of west bengal financedepartment audit branch. Waybill for transport of consignment of goods despatched from a place in west bengal to a place outside west bengal. West bengal tax on entry of goods under local areas act, 2012 wef 01042012. How to file west bengal vat return efiling and payment. West bengal govt extends last date for filing tax returns. The 8 partner team comprises alumni of big 4 audit firms and leading corporates with experience in industry consulting. Find the details below of my experience below which will surely help you out. 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 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. The west bengal value added tax rules, 2005 form b see subrule4 of rule 5 annexure to application in form 1 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. The west bengal motor spirit sales tax act, 1974, and.
Road tax is charged to people in west bengal when they purchase a twowheeler or fourwheeler in the state. The west bengal value added tax rules, 2005 annexure to waybill in form 50a details of invoices tax invoices cash memos bills challans forwarding notes and of goods in relation to sl. I request that a certificate under subsection 2 of section 99 of the west bengal value added tax, act, 2003be granted to me. In the event of your failure to comply with this notice, i shall assess under subsection.
Download west bengal professional tax an insight file in. West bengal professional tax slabs, rates, registration. Faq for efiling of return westbengal value added tax. I just saw your query to west bengal waybill form 50a. Download west bengal value added tax act,2003 file in pdf format. 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. Providing you the best range of forms under the central sales tax delhi rules. The west bengal value added tax rules,2005 form 15 see subrule2 of rule 34 egov ver 3.
Entry tax in west bengal after nearly two decades, the west bengal government has re introduced entry tax, on goods. Vat related forms directorate of commercial tax govt. 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. Notice under section 45 of the west bengal value added tax act, 2003. 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.
Value added tax, 2003, a dealer is deemed assessed unless he has defaulted in filing returns, payment of tax, interest, penalty or late fee or has paid deficit tax, interest, penalty or late fee or has failed to submit central sales tax declaration forms in. See subrule 1 of rule 111 with subrule 1 of rule 112 read with rule 100, rule 103 and rule 104 to. I declare that a no way bill in form 50 has been received by me on any previous occasion, b way bill in form 50 has been received by me on the last two occasions as follows. Notice under subsection1 of section 48 read with section 66 of the west bengal value added tax act, 2003. The west bengal value added tax rules, 2005 tamilnadu vat rules, 2007 karnataka value added tax rules, 2005 gujarat value added tax rules, 2006.
And at each stage, credit of tax paid on purchase is given in the form of set off on. May 16, 2011 the west bengal, value added tax,2003 at glance. The west bengal tax on entry of goods into local areas act, 2012 act has been passed effective from 1st april, 2012. Form 50 fill online, printable, fillable, blank pdffiller. The contribution to this fund entitles you to 100% deduction under section 80g of the income tax act. Application under clause c of section 61 the west bengal value added tax act, 2003 by the agencies of.
Entry tax has been replaced by the goods and services tax starting 1 july 2017. Manner and time of payment of tax payable under subsection 1 of section 15. Forms forms under the central sales tax delhi rules, 2005. The west bengal value added tax rules form waybill for transport of consignment of goods despatched from. The section and act under which road tax is levied in west bengal is section 39 of the motor vehicle act, 1988. Bar on further proceedings in respect of case settled by settlement commission. Now the dealers registered under the west bengal value added tax act.
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