WBXPress

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.


West Bengal Entertainment-cum-Amusement Tax Act, 1982

An Act to provide for the levy and collection of Luxury-cum-entertainment and amusement tax in West Bengal for raising additional resources for the benefit of the State.

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.

West Bengal Luxury Tax Act, 1994

An Act to provide for the imposition of tax on luxuries and for matters connected therewith or incidental thereto published vide No. 637-L dated 04.04.1994.

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.

West Bengal Finance Act, 2014 – Date of Effect

(a) the 1st day of April, 2014, as the date on which section 1 of the said Act shall be deemed to have come into force; (b) the 1st day of June, 2014, as the date on which section 2 of the said Act shall come into force;

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.

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 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.
Next Page »« Previous Page