West Bengal Value Added Tax Rules, 2005

GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
Revenue

No. 788-F.T. Dated: 31.03.2005

NOTIFICATION

THE WEST BENGAL VALUE ADDED TAX RULES, 2005.

CHAPTER I
Preliminary

CHAPTER II
Delegation of Commissioner’s power

CHAPTER III

Taxable quantum, registration of dealer, display of signboard. furnishing of information by the dealers, amendment and cancellation of certificate of registration, imposition of penalty for failure to apply for registration or for failure to furnish information, and fine for failure to display the certificate of registration and signboard.

CHAPTER IV
Enrolment of transporter, carrier or transporting agent, amendment and cancellation of certificate of enrolment and penalty for failure to apply for enrolment.

CHAPTER V
Input tax credit or Input tax rebate

CHAPTER VI
Deductions

CHAPTER VII
Certificates and other evidence in support of a dealer’s claims for deductions from turnover of sales under clause (b) or clause (d) of sub-section (1) of section 16.

CHAPTER VIII
Return periods, prescribed dates, manner of furnishing returns, manner and conditions for payment of tax at compounded rate, manner and time of payment of tax and interest for delayed payment or non-payment of tax before assessment, manner of furnishing statements by registered dealer, and particulars in respect of deduction and deposit of an amount towards payment of tax on contractual transfer price.

CHAPTER IX
Scrutiny, audit, assessment of tax, imposition of penalty for default in furnishing returns, determination of interest, demand, refund of excess payment.

CHAPTER X
Garnishee proceedings and tax recovery proceeding by the Commissioner.

CHAPTER XI
Cases and manner of issuing a tax invoice, invoice, cash memo or bill, penalty for non-issue or improper issue of tax invoice, invoice, cash memo or bill, and maintenance of accounts registers, documents etc., production, inspection, seizure of accounts, registers, documents etc., furnishing of information, search and seizure of goods, sealing of house, room, warehouse, almirah, etc.

CHAPTER XII
Restrictions on and procedures for transport of any consignment of goods, regulatory measures for movement of such goods through West Bengal, interception, search, seizure and penalty for contravention, certain measures to prevent evasion of tax on sales within West Bengal.

CHAPTER XIII
Manner of imposition of penalty, for non-furnishing or furnishing of incorrect information in respect of transfer of goods otherwise than by way of sale, for default in depositing amount of tax collected in violation of the law, for concealment of sales, for failure to obtain permit for organising exhibition-cum-sale.

CHAPTER XIV
Appeal, revision and review of an order and reference of cases to the West Bengal Taxation Tribunal.

CHAPTER XV
Incentives to industrial units – deferment of payment of tax by new or expanded industrial units, conditions and restrictions for deferment and certificate of eligibility therefor, remission of tax payable by new or expanded units, conditions and restrictions for remission and certificate of eligibility therefor, exemptions of sales by newly set up small-scale industrial units, conditions and restrictions for exemption and certificate of eligibility therefor.

CHAPTER XVI
Miscellaneous.

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