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Knowledge Base

WB Vat

1. Acts

S No Name Type
1 VAT Act
2 CST Act
3 Profession Tax Act
4 Transport Infrastructure Development Fund Act
5 Entry Tax Act

2. Rules

S No Name Type
1 VAT Rule
2 Profession Tax Rule
3 Entry Tax Rule

3. Notifications

S No Date Number Heading
1 18 Nov 13 1565-FT Modification of Notification No. 1531-F.T. dated 20.10.2008
2 18 Nov 13 1564-FT Amendment in W.B. Sales Tax Rules, 1995
3 18 Nov 13 1563-FT Amendment in Central Sales Tax (West Bengal) Rules, 1958
4 18 Nov 13 1562-FT Amendment in Resolution No. 483-F.T. dated 31.03.2010
5 18 Nov 13 1561-FT Amendment under W.B. Value Added Tax, 2003
6 18 Nov 13 1560-FT Amendment in Schedule A & C .
7 18 Nov 13 1558-FT Appointment of TRO under WBST Act,1994.
8 18 Nov 13 1557-FT Appointment of TRO under WBVAT Act,2003.
9 18 Nov 13 1565-FT Modification of Notification No. 1531-F.T. dated 20.10.2008
10 18 Nov 13 1564-FT Amendment in W.B. Sales Tax Rules, 1995
11 18 Nov 13 1563-FT Amendment in Central Sales Tax (West Bengal) Rules, 1958
12 18 Nov 13 1562-FT Amendment in Resolution No. 483-F.T. dated 31.03.2010
13 18 Nov 13 1561-FT Amendment under W.B. Value Added Tax, 2003
14 18 Nov 13 1560-FT Amendment in Schedule A & C .
15 18 Nov 13 1558-FT Appointment of TRO under WBST Act,1994.

4. Circulars

S No Date Number Heading
1 05 Dec 13 14/2013 Change in procedure of filing of Appeal/Revision/Review petition for dealers registered under the WBVAT Act, ‘03 and CST Act, ‘56 within the jurisdiction of Corporate Division
2 21 Aug 13 13/2013 Problems relating to Composition Scheme for 2013-14
3 17 Jul 13 12/2013 On-line issuance of C Forms by Andhra Pradesh.
4 10 Jul 13 11/2013 Import of taxable goods by way of purchase through online shopping for personal use not meant for sale
5 12 Jun 13 Circular (Memo No. 574CT/PRO) Resetting of Password e-Services.
6 10 Jun 13 10/2013 Composition Registration Scheme
7 01 Jun 13 09/2013 Online Submission of Return in case of Restoration of Certificate of Registration.
8 18 Apr 13 Addendum to Circular No. 670 Addendum to Circular No. 670.
9 12 Apr 13 08/2013 Assessment as such not to be made u/s 46 for the period 2010-11 when mismatch is unsettled.
10 01 Apr 13 07/2013 Changes made in WBVAT Act, 2003 and in WBVAT Rules, 2005.
11 14 Mar 13 06/2013 Extention for Audit Report for the year 2013-14
12 08 Mar 13 05/2013 e-Payment of Sales Tax Deducted at Source (STDS) through Government Receipt Portal System (GRIPS) in the website of Finance Department, Govt. of West Bengal
13 28 Feb 13 04/2013 Issuance of pending Central Declaration Forms C & F and Cancellation of Dematerialised C & F Forms for which opportunity of generation has expired
14 28 Feb 13 ADDENDUM TO TRADE CIRCULAR No. 03/2013 dated 13/02/2013 Extension of availability of Module of Reconciliation of Mismatch Cases for 2010-11 .
15 13 Feb 13 03/2013 Detailed Procedure to be followed for submission of data to the “Sale Purchase Mismatch Reconciliation” Application.

5. Forms

S No Number Heading
1 Form – 1 Application for New Registration
2 Form – 2 Information to be provided by a registered dealer under sub-section (1a) of section 24
3 Form – 7 Declaration under section 27D in respect of the manager and all other officers.
4 Form – 14 VAT Return Form – 14
5 Form – 14D VAT Return Form – 14D
6 Form – 15 VAT Return Form – 15
7 Form – 18 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, 2003.
8 Form – 19 Scroll for deposit of the amount deducted at source under sub-section (1) of section 40 of the West Bengal Value Added Tax Act, 2003.
9 Form – 50 Waybill for transport of consignment of goods despatched from Outside West Bengal to any place inside West Bengal
10 Form – 51 Waybill for transport of consignment of goods despatched from a place in West Bengal to a place outside West Bengal
11 Form – 52 Application for way bill in Form 50 for transport of goods imported into West Bengal by registered dealers
12 Form – 53 Application for way bill in Form 51 for transport of goods from any place in West Bengal to any place outside West Bengal by registered dealers
13 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.
14 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
15 Form – 68 Form of Memorandum of Appeal under section 84/ application for revision under section 86/ section 87/ application for review under section 88 of The West Bengal Value Added Tax Act ,2003 .
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