Vat related forms directorate of commercial tax govt. Prior to 142005, the system for levy of tax in west bengal, in general, was a single point tax system. Although the idea of valueadded taxation originated over four decades ago, worldwide interest in its potentialities as a source of revenue began with the shoup missions recommendation of 1949 for its use in the japanese prefectures and with its official adoption by the french national government in 1954. Form 88, audit report under section 30e of the west bengal value added tax act 2003. Entry tax has been replaced by the goods and services tax starting 1 july 2017.
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. The west bengal value added tax rules,2005, form 35. Now the dealers registered under the west bengal value added tax act. No question of vehicles being detained anywhere within the local area including checkpost. Trends in collection of value added tax in west bengal. Definitions in west bengal value added tax west bengal vat. Dealer can generate dematerialised waybill key nos. Entry tax in west bengal is charged on the movement of goods from another state to west bengal. 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. Form 88 audit report under section 30e of the west bengal value.
Dealer who has paid tax, interest and late fee in full for the return quarter for which prescribed dates have expired. Download west bengal vat form 1 return, form 2 return, form 7 declaration, form 15 return, form 19 scroll, vat challan, entry tax challan by finotax. I require the certificate for receiving payment for execution of a works contract. As a consequence to the national consensus for introduction of vat, the earlier west bengal sales tax act, 1994 has been replaced by west bengal value added tax act, 2003 for all goods barring motor sprit, foreign liquor and country liquor.
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. Provided that in suiu by widows for mainlenance such. 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. Further, by substituting subsection 1c, the provision for filing form 88a. Whereas is expedient to consolidate and amend the lit aw in bengal relating to the import, export, transport, manufacture, possession and sale of 2intoxicants. The tax collected will be used for developing the trade and industry in local areas for. Vat forms for west bengal wb in excel fillable pdf. In the event of your failure to comply with this notice, i shall assess under subsection. Download west bengal value added tax act,2003 file in pdf. In order to adjudicate the issues involved in this application, it is necessary to state the relevant facts.
Vat value added tax is a multistage tax system for collection of tax on sales. Vat rates in india differs based on types of goods and from state to state. 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. Manual for the estds services, or visit help desk of stds cell room no. Option to make payment of deferred tax at discounted rate. Application for new registration infillable pdf new. The west bengal government appeals all to contribute generously to the west bengal state emergency relief fund and assist in combating covid19 corona. May 18, 2017 vat rates in india differs based on types of goods and from state to state. 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.
About forms compiled in pdf fillable as excel word format. Jan 08, 2019 government of west bengal finance department revenue. 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. Bengal sales tax act, 1994 has been replaced by west bengal value added tax. 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.
West bengal act xxxvii of 2003 incorporating amendment under the wb act i of 2014 notification no. Whereas it is expedient to amend the indian stamp act, 1899, in its application to the state of west bengal, the west bengal state tax on professions, trades, callings and employments act, 1979, and the west bengal value added tax act, 2003, for the purposes and in the manner hereinafter. Itc negative list of wbvat, value added tax vatcst. Scroll for deposit of the amount deducted at source under.
West bengal tax on entry of goods under local areas act, 2012 wef 01042012. No tax is payable on the following goods under schedule a while some goods are zero rated under schedule aa. Name of the dealer address principal place of business tax identification no. Meaning of casual dealer in west bengal vat casual dealer means a person, other than a dealer who, whether as principal, agent or in any other capacity, has occasional transaction involving buying, selling, supplying or distributing goods in west bengal, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration and includes, whether he has. Value added tax rules directorate of commercial taxes, west. 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. Please mention the telephone number, mobile number, fax number, email number of. Pdf form fields not calculating automatically solution. Please enter the address of two contact persons in the appropriate boxes in the format prescribed in serial no. 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. Audit report under section 30e of the west bengal value added tax act,2003. The system envisages levy of tax on the sale at each stage and contemplates allowing setoff of tax paid on purchases. Faq for efiling of return westbengal value added tax. Applicable rate of tax for dealers paying tax us 163a and us 163b 4% us 163a and 2% us 163b 6.
The west bengal value added tax rules, 2005 the west bengal value added tax rules, 2005. 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 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. As modified up to the 1st february, 1993 8th september, 1909 an act to consolidate and amend the excise law in bengal. 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. 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 request that a certificate under subsection 2 of section 99 of the west bengal value added tax, act, 2003be granted to me. The transfer of property in goods whether as goods or in some other form. 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. 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. Bengal sales tax act, 1994 and the trade circular issued by the commissioner of sales tax, west bengal, the respondent no. Government of west bengal finance department revenue. 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. See subrule 1 of rule 111 with subrule 1 of rule 112 read with rule 100, rule 103 and rule 104 to. 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. They include tea, silver, gold, rhodium, precious metals.
Act ii in suits for maintenance and annuities or other sums payable periodicallyaccording to the value of he subjectrnalter of thc suit, and such value shall be deemed lo bc tcn limes the arnounr claimed to bc payable for one ycar. Information for filling up the application for registration application form. 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. The tax rate shall be uniform one per cent on value of goods. Abstract of the said paragraph is set out hereunder. The west bengal value added tax rules,2005, form 35 this query is.
Scroll for deposit of the amount deducted at source under subsection 1 of section 40 of the west bengal value added tax act, 2003. See subrule 5 of rule 5 please see instructions before filling up the application 01. 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. Establishment of west bengal value added tax settlement commission. Application for new registration infillable pdf new form 2. Certificate of deduction from payment for execution of works contract under sub section 1 of section 40 of the west bengal value added tax act. Entry tax with effect from 1 st april, 2012 is 1 percent of the value if the goods. The contribution to this fund entitles you to 100% deduction under section 80g of the income tax act. Article information, pdf download for trends in collection of value added tax in west bengal. West bengal sales tax act, 1994 not to apply on commodities governed by the west bengal value added tax act, 2003.
Bar on further proceedings in respect of case settled by settlement commission. The west bengal value added tax rules, 2005 tamilnadu vat rules, 2007 karnataka value added tax rules, 2005 gujarat value added tax rules, 2006. Download west bengal value added tax act,2003 file in pdf format. Cases, form and manner in which quarterly returns to be furnished. 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.
Fill in the boxes with the appropriate code given below that identifies the occupancy. Form 88a self audit statement under section 30e 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. The west bengal vat act 2003 has laid down the framework for regulations across the state. 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. Faq for efiling of return westbengal value added tax wbcomtax. Registration number under the west bengal sales tax act 1994 02. Calculators bulletins utilities links acts rules forms. Whereas is expedient to consolidate and amend the lit aw in bengal relating to the import, export, transport, manufacture, possession 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.
Subsequent to the filing of the present application, another application under section 8 of the west bengal taxation tribunal act, 1987 has been. Definitions in west bengal value added tax west bengal. Use tab key for cursor movement and automatic calculation within the fields of the pdf. Thus, tax is payable and paid on the value addition only. The west bengal value added tax rules, 2005 form 2 information to be provided by a registered dealer under subsection 1a of section 24. Form c see subrule 5 of rule 5 annexure to application in form 2 for registration to be filled by the dealers who were registered under the west bengal sales tax act, 1994 on 31st march 2004. Chapter iii taxable quantum, registration of dealer etc. May 16, 2011 the west bengal, value added tax,2003 at glance. The goods exempted under the vat act will not attract any entry tax. Form and manner of application for certificate of enrolment under subsection 1. Ca final indirect direct tax summary book pdf may 2020. Dear sir, please provide a negative list of itc of west bengal value added tax. Chapter iv enrolment of transporter, carrier or transporting agent, amendment and cancellationof certificate of enrolment and penalty for. Enter value in such a way that it will remain 1paisa or 2 paisa lower than the actual value.
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