Collection of Tax at Source (TCS) is mandatory by DDO
Commercial Taxes, Health, TCS
Government of West Bengal
Health & Family Welfare Department
GN 29, Sector V, Salt Lake, Kolkata – 700 091
Memo No. HF/O/TDE/612/2B-06/2015 Dated, Kolkata 20.07.2015
In pursuance of FD notification No. 3910-F(Y) dated 18th May, 2015, collection of tax at source (TCS) is mandatorily applicable in case of purchase of goods taxable under West Bengal VAT Act, 2003 and will have to be deposited at Treasury at the following rate:
I. 3 per cent where the dealer is registered under the West Bengal VAT Act, 2003 and produces e-certificate of filing return obtained from the Commercial Tax website.
II. 5 per cent where the dealer is registered under the West Bengal VAT Act, 2003 and does not produces e-certificate of filing return and
III. 5 per cent where the dealer is not registered under the West Bengal VAT Act, 2003.
Under the context stated above, the following actions in this regard are contemplated:
a. At the first instance, all the DDOs at the level of procuring authorities under H&FW Department should get themselves enrolled for the purpose of collection of tax at source (TCS) in the web site of Commercial Tax Department.
b. Since the processing of bill is system generated through SMIS, a provision for deduction of VAT at source has already been created in the SMIS at the rate of 3% or 5% (as the case may be).
c. The concerned DDO(s) are requested to upload the information of tax deducted at source to the portal of Commercial Tax Department (www.wbcomtax.com) for generation of Form 18 after the bill being cleared by the concerned Treasury/PAO.
d. The following amount is being provided to the concerned heath facilities for mitigating professional fees and miscellaneous charges for uploading the information in the portal of Commercial Tax Department:
I. Rs 2000/- per Medical College & hospitals & Speciality hospitals per month.
II. Rs 6000/- per DRS for DRS and other health facilities within the district per month.
e. The charge will be debited from the Testing & handling charges being accumulated in the WB State Health & FW Samity.
f. All the CMS approved vendors are being requested to submit the e-certificate of VAT filing of last quarter alongwith the bills to determine the percentage of VAT to be deducted at source (3% or 5%) by the concerned DDO.
This has approval of the Principal Secretary of this department.
All concerned are being informed.
Sd/- Special Secretary
No. HF/612 dated 20.07.2015