Nwest bengal value added tax pdf form 14ef

West bengal sales tax settlement of dispute act, 1999 as amended by west bengal finance act, 2015 west ben. Home ereturns faq for efiling of return westbengal value added tax wbcomtax. Changes made in the west bengal sales tax act, 1994 and the west bengal value added tax act, 2003, and the relevant rules every year after publication of the west bengal finance act and corresponding. The west bengal value added tax rules,2005, form 35. West bengal gst rates notification no 12017 state tax. Application for new registration infillable pdf new form 2. West bengal sales tax settlement of dispute act, 1999. Register of refund made under section 61 of the west bengal value added tax act, 2003. They include tea, silver, gold, rhodium, precious metals. Ii of 2017, the governor, on the recommendations of the council, is pleased hereby to notify the rate of the state tax of. Download west bengal value added tax act,2003 file in pdf. 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 please see instructions before filling up the application 01 application for new registration. Value added tax rates of tax i we invite the attention of honble minister to a white paper on state level value added. The system envisages levy of tax on the sale at each stage and contemplates allowing setoff of tax paid on purchases.

Option to make payment of deferred tax at discounted rate. 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. Agricultural implements manually operated or animal driven. Faq for efiling of return westbengal value added tax. In the event of your failure to comply with this notice, i shall assess under subsection. West bengal act xxxvii of 2003 incorporating amendment under the wb act i of 2014 notification no. Wb vat forms west bengal value added tax download pdf word copy of wb vat forms applicable under the west bengal value added tax for registration, returns, challan, compliance, etc. Vat forms for west bengal wb in excel fillable pdf. 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. Certificate of clearance the particulars set out above are verified and it is certified that the abovementioned applicant has no liability to pay tax under section 15 of the west bengal sales tax act, 1994.

Recommendations west bengal vat act and cst rules procedural issues. 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. Scroll for deposit of the amount deducted at source under subsection 1 of section 40 of the west bengal value added tax act, 2003. Value added tax rules directorate of commercial taxes, west. 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. Entry tax has been replaced by the goods and services tax starting 1 july 2017.

Information to be provided by a registered dealer under subsection 1a of section 24. 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. No question of vehicles being detained anywhere within the local area including checkpost. The contribution to this fund entitles you to 100% deduction under section 80g of the income tax act. Audit report under section 30e of the west bengal value added tax act,2003. Thus, tax is payable and paid on the value addition only. Tax on sales, if any, charged separately under the vat act shall not form a part of sale price. For these reasons vat on imports and vat rebates on exports form a common practice approved by the. 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. Entry tax in west bengal is charged on the movement of goods from another state to west bengal. Subsequent to the filing of the present application, another application under section 8 of the west bengal taxation tribunal act, 1987 has been.

How to efile vat returns and make online payment in west bengal state. West bengal vat input tax credit or input tax rebate by. Valid upto date of generation of the waybill in form office. Form for certificate from bank to be annexed with the application for refund as referred to in clause a of section 61 of the west bengal value added tax act, 2003 form 38. For authoritative version of the provisions, reference may be made to the relevant notifications. How many times we can submit revised cst return in west bengal.

A valueadded tax vat is a consumption tax placed on a product whenever value is added at each stage of the supply chain, from production. The said section 2 contains amendment of the west bengal sales tax settlement of dispute act, 1999. 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. Interpretation of statute detention confiscation of goods alongwith conveyance exercise of power arbitrarily and without any application of mind. Further, by substituting subsection 1c, the provision for filing form 88a. West bengal vat input tax credit or input tax rebate by a registered dealer. Valid upto date of generation of the waybill in form. 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. 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. To calculate the amount of vat a consumer or business must pay, take the cost of the goods or service, and. Vat forms directorate of commercial taxes, west bengal. Official website of the directorate of commercial taxes. 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. You have to click on download pdf version of form 14 to file return.

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. 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. Now the dealers registered under the west bengal value added tax act. West bengal tax on entry of goods under local areas act, 2012 wef 01042012. A comparative study based on consumption expenditure. Trends in collection of value added tax in west bengal. Vat value added tax is a multistage tax system for collection of tax on sales. 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.

No tax is payable on the following goods under schedule a while some goods are zero rated under schedule aa. Definitions in west bengal value added tax west bengal. Faq for efiling of return westbengal value added tax wbcomtax. Form to be completed by person applying to have all hisher business activities treated as carried on by another. 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. All exported goods are exempted from any vat payments. Revision by commissioner upon application in west bengal vat. The west bengal government appeals all to contribute generously to the west bengal state emergency relief fund and assist in combating covid19 corona. West bengal will not be responsible for any typographical or any other error inaccuracy in the above act. Vat rates in india differs based on types of goods and from state to state. West bengal sales tax act, 1994 not to apply on commodities governed by the west bengal value added tax act, 2003.

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 vat act 2003 has laid down the framework for regulations across the 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. Value added tax group registration revenue commissioners. Goods referred to in schedule c of the west bengal value added tax act, 2003. Also, these were not included in the definition of sale price under earlier act, i.