There are three units of Central Section, one each at Kolkata, Siliguri and Asansol. Main functions of the Central Section are: Cross verification of purchases and sales, Inspection, search & seizure, Investigation.
Scheduled Rates of Professions Tax to be recovered by DDO from the salary and wages earners as per the West Bengal State Tax on Professions, Trades, Callings and Employment Act, 1979, (commonly known as Profession Tax Act).
Enrolment of transporter, carrier or transporting agent, amendment and cancellation of certificate of enrolment and penalty for failure to apply for enrolment.
Electronic Deposit of State Government revenue collected by the Directorate of Commercial Taxes and the Directorate of Excise has already been made mandatory through GRIPS.
An Act to provide for the levy and collection of taxes on the entry of certain goods into a local area of the State of West Bengal for consumption, use or sale therein and to provide for matters connected therewith or incidental thereto for the purpose by creating a Compensatory Entry Tax Fund.
Government Departments are required to recover STDS (sales tax deducted at source) and TCS (collection of tax at source) from the bills at the time of making payment to any dealer (contractor or supplier).
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.
Imposition of taxes on entertainments and luxuries in hotels and restaurants. Entertainment means any exhibition, performance, amusement, game, sport, cabaret, dance or floor show provided in any hotel or restaurant.
An Act to provide far expeditious enforcement of payment of arrear tax, penalty or interest in dispute under the sales tax laws in West Bengal by way of settlement of such dispute.