Candidates who have applied for the exam and are searching for complete syllabus details along with exam pattern check out this page. Aids and implements 1aused by handicapped persons including. Scroll for deposit of the amount deducted at source under subsection 1 of section 40 of the west bengal value added tax act. An act to amend the west bengal sales tax settlement of dispute act, 1999, and the west. The wb vat act, 2003 pdf copy as below is as amended by west bengal finance act, 2005, west bengal taxation laws amendment act, 2005 west ben. Audit report under section 30e of the west bengal value added tax act, 2003. An act to levy tax on sale of goods in west bengal on the basis of value added to such goods at each.
Value added tax 7 issue 1 chapter 476 value added tax act date of assent. Labour act, 2003 international labour organization. P rofession tax is a tax levied on a person engaged in any profession, trade, calling and employment in west bengal. Stds is applicable in respect of any works contract, executed within west bengal, which. Any dealer, who is registered under vat act 2003 and selected for the purpose, can file eservice for waybill. It is hereby enacted in the fiftieth year of the republic of india, by the legislature of west bengal, as follows. Information technology and its applications in business. Form155, application for permission to pay finally assessed tax under the karnataka value added tax act, 2003 in installments, pdf download word download. Tax on sales, if any, charged separately under the vat act shall not. Register of refund made under section 62 of the west bengal value added tax act, 2003. Vat act, 2003, while defining sale price it is stated. West bengal professional tax rate slabs, registration. Manual for the estds services, or visit help desk of stds cell room no 102, 2 nd.
Act, 2003, sales tax is payable on all sale of taxable goods. Appointed day means the day from which the west bengal value added tax act. Self audit statement under section 30e of the west bengal value added tax act, 2003. 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. 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 sales tax settlement of dispute act, 1999. An act to amend and consolidate the laws relating to labour, employers, trade unions and industrial relations. Disclaimer directorate of commercial taxes, west bengal. The karnataka value added tax act, 2003 received the assent of the president on the fifteenth day of december, 2004 as amended by act 6 of 2005 and 11 of 2005 an act to provide for further levy of tax on the purchase or sale of goods in the state of karnataka. However, initially this facility is available only to the registered. Vat wb form 19 in excel format scroll for deposit of the amount deducted at source under subsection 1 of section 40 of the west bengal value added tax act, 2003. West bengal value added tax act, 2003 directorate of.
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. West bengal act xxxvii of 2003 incorporating amendment under the wb act i of 2014 notification no. Schedule aa sale of goods which shall be zerorated. Wbpsc syllabus 2021 pdf west bengal psc civil services. Food safety standards licensing and registration of food business regulations. It may be noted that works contractor equally needs capital goods for carrying out works contract like other manufacturers. Passed by parliament and assented to by the president. Each dealer selected by the directorate of commercial taxes has been provided with userid. Act xlix of 1994 or the west bengal value added tax act, 2003 west ben. 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. Agricultural implements manually operated or animal driven.
Application for new registration in fillable pdf new form 2. Form 36 confirmation of transport 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. The west bengal value added tax act, 2003 as amended by west bengal finance act, 2005, west bengal taxation laws amendment act, 2005 west ben. Download west bengal value added tax act,2003 file in pdf. Jan 20, 20 the west bengal value added tax act 2003 is an act to levy tax on sale of goods in the state of 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. An act of parliament to impose a tax to be known as value added tax on goods delivered in, or imported into kenya. Incorporating amendment under the wb act i of 2014. Scroll for deposit of the amount deducted at source under subsection 1 of section 40 of the west bengal value added tax act, 2003. Name of the dealer address principal place of business tax identification no. Form 19 scroll for deposit of the amount deducted at source under subsection 1 of section 40 of the west bengal value added tax act, 2003. Prior to 142005, the system for levy of tax in west bengal, in general, was a single point tax system. Value added tax act, 20 an act to revise and consolidate the law relating to the imposition of the value added tax and to provide for related matters. Jan 29, 2021 west bengal public service commission wbpsc syllabus 2021 pdf download for medical technologist xray, grade iii available on this page. Act i of 2012 and the central sales tax act, 1956 74 of 1956.
Schedules schedule a goods on sale of which no tax is payab le. Information provided and updated by directorate of commercial taxes, govt. In this act, unless the context otherwise requires. West bengal taxation laws amendment act, 2018 taxguru. The micro, small and medium enterprises development act, 2006. Form 36 confirmation of transport to be annexed with the. 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. West bengalsales tax ac, 1994 not to apply on commodities governed by the west bengal value added tax act, 2003. Section 40 of the west bengal value added tax act, 2003. 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. Imposition and demand of penalty for the failure of a dealer to get registration. Display of certificate of registration and fine for breach.
Procedure for replacement of certificate of registration granted under the west bengal sales tax act, 1994. Application under clause c of section 61 the west bengal value added tax act, 2003 by the agencies of the united nations for refund of tax. Replace old version with new version of the form and or incorporate changes made. Special provisions for way bills, rules, regulations, notifications or orders issued under west bengal sales tax act, 1994. Schedules under the west bengal value added tax act, 2003 author.
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. Definition of capital goods for the purpose of works contract effective from 01. Aids and implements 1a used by handicapped persons including. Wbpsc audit and accounts syllabus 2020 pdf download exam. In other words tax which is collected on value addition in the price of commodity the final burden of which falls on end consumers. T act, 1956 may be inserted registration certificate no. Introduction value added tax, as the name specifies is a multipoint tax collected at each stage of production distribution of chain. It may be noted that works contractor equally needs capital. All electronic services are single signon services. Number system and representation of data in computing system. Now the dealers registered under the west bengal value added tax act, 2003 can file their vat returns online through a secured facility provided on. Act xxxvii of 2003, the west bengal tax on entry of goods into the local arrears act, 2012 west ben. Wb vat act 2003 west bengal value added tax fyki for.
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