Nwest bengal value added tax pdf form 14ef

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. Home ereturns faq for efiling of return westbengal value added tax wbcomtax. Ii of 2017, the governor, on the recommendations of the council, is pleased hereby to notify the rate of the state tax of. Value added tax group registration revenue commissioners. Subsequent to the filing of the present application, another application under section 8 of the west bengal taxation tribunal act, 1987 has been. 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. Audit report under section 30e of the west bengal value added tax act,2003. For authoritative version of the provisions, reference may be made to the relevant notifications. Interpretation of statute detention confiscation of goods alongwith conveyance exercise of power arbitrarily and without any application of mind. Information to be provided by a registered dealer under subsection 1a of section 24. A comparative study based on consumption expenditure. 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. 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. The west bengal vat act 2003 has laid down the framework for regulations across the state.

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. You have to click on download pdf version of form 14 to file return. Entry tax has been replaced by the goods and services tax starting 1 july 2017. West bengal sales tax act, 1994 not to apply on commodities governed by 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 please see instructions before filling up the application 01 application for new registration.

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. 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. Trends in collection of value added tax in west bengal. 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. All exported goods are exempted from any vat payments. 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 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.

Agricultural implements manually operated or animal driven. Vat forms for west bengal wb in excel fillable pdf. How many times we can submit revised cst return in west bengal. Vat forms directorate of commercial taxes, west bengal. West bengal sales tax settlement of dispute act, 1999. 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. 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. The contribution to this fund entitles you to 100% deduction under section 80g of the income tax act. 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. Goods referred to in schedule c of the west bengal value added tax act, 2003. Recommendations west bengal vat act and cst rules procedural issues. Cases, form and manner in which quarterly returns to be furnished.

Scroll for deposit of the amount deducted at source under subsection 1 of section 40 of the west bengal value added tax act, 2003. Revision by commissioner upon application in west bengal vat. Thus, tax is payable and paid on the value addition only. West bengal will not be responsible for any typographical or any other error inaccuracy in the above act. The system envisages levy of tax on the sale at each stage and contemplates allowing setoff of tax paid on purchases. 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.

In the event of your failure to comply with this notice, i shall assess under subsection. Now the dealers registered under the west bengal value added tax act. West bengal act xxxvii of 2003 incorporating amendment under the wb act i of 2014 notification no. 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. West bengal tax on entry of goods under local areas act, 2012 wef 01042012. 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. 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. No tax is payable on the following goods under schedule a while some goods are zero rated under schedule aa. 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. Download west bengal value added tax act,2003 file in pdf. Faq for efiling of return westbengal value added tax wbcomtax. Entry tax in west bengal is charged on the movement of goods from another state to west bengal. Option to make payment of deferred tax at discounted rate. To calculate the amount of vat a consumer or business must pay, take the cost of the goods or service, and.

Valid upto date of generation of the waybill in form. Definitions in west bengal value added tax west bengal. Value added tax rules directorate of commercial taxes, west. The tax rate shall be uniform one per cent on value of goods. They include tea, silver, gold, rhodium, precious metals. Bengal sales tax act, 1994 and the trade circular issued by the commissioner of sales tax, west bengal, the respondent no. Vat value added tax is a multistage tax system for collection of tax on sales. Register of refund made under section 61 of the west bengal value added tax act, 2003. West bengal vat input tax credit or input tax rebate by a registered dealer. 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. 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.

No question of vehicles being detained anywhere within the local area including checkpost. Official website of the directorate of commercial taxes. Faq for efiling of return westbengal value added tax. West bengal gst rates notification no 12017 state tax.

West bengal vat input tax credit or input tax rebate by. The west bengal value added tax rules,2005, form 35 this query is. Application for new registration infillable pdf new form 2. 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. 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. The west bengal value added tax rules,2005, form 35. Value added tax rates of tax i we invite the attention of honble minister to a white paper on state level value added. Further, by substituting subsection 1c, the provision for filing form 88a. West bengal sales tax settlement of dispute act, 1999 as amended by west bengal finance act, 2015 west ben. How to efile vat returns and make online payment in west bengal state. Also, these were not included in the definition of sale price under earlier act, i.