Salary or Wages under purview of Profession Tax
The profession tax payable by an employee is to be deducted by employer from salary and wage payable to the employee as per Profession Tax Act.
Commercial Taxes
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.
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New Professional Tax Slab in West Bengal, 2014
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).
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West Bengal Value Added Tax Rules, 2005
Enrolment of transporter, carrier or transporting agent, amendment and cancellation of certificate of enrolment and penalty for failure to apply for enrolment.
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West Bengal Sales Tax Act, 1994
An Act to consolidate and amend the laws relating to the levy of tax on sale or purchase of goods in West Bengal.
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West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972
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.
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West Bengal Transport Infrastructure Development Fund Act, 2002
An Act to establish a fund to create, develop, maintain or improve transport infrastructure in West Bengal and for such purpose to levy and collect a cess on sale of motor spirit commonly known as petrol, high speed diesel oil and liquefied petroleum gas and to provide for matters connected therewith or incidental thereto.
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Deduction of STDS and TCS during Payment to Contractor
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).
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Deposit of State Govt. Tax through Government Receipt Portal
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.
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West Bengal Tax on Entry of Goods into Local Areas Act, 2012
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.
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Collection of Tax at Source (TCS) is mandatory by DDO
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.