The West Bengal Value Added Tax Rules, 2005

CHAPTER I Prelimilnary

1 Short Title and Commencement

2 Definitions

CHAPTER II Delegation of Commissionar's Power

3 Restrictions and conditions subject to which power to be delegated by commissioner

CHAPTER III Taxable quantum, registration of dealer etc

4 Taxable quantum

5 Application for registration

6 Issue of certificate of registration

7 Procedure for replacement of certificate of registration

8 Imposition and demand of penalty for the failure of a dealer to get registration

9 Display of certificate of registration and fine for breach

10 Display of signboard and fine for breach

11 Issue of duplicate copy of certificate of registration

12 Information to be furnished under section 27A or 27B or 27C and amendment under section 27A or 27B or 27C or cancellation under clause (a) of sub-section (1) of section 29 therefor

13 Declaration in respect of the manager or other officers of a registered dealer under section 27D

14 Manner of imposition of penalty on registered dealer for failure to furnish to furnish information under section 27A, 27B, 27C and 27D

15 Cancellation of the certificate of registration under section 29 other than cancellation upon information furnished under section 27A

16 Cancellation under section 30 of certificate of registration of a dealer dealing withtax-free goods

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

17 Form and manner of application for certificate of enrolment under sub-section (1) of section 25, and issue, amendment and cancellation of such certificate of enrolment

18 Imposition and demand of penalty for the failure of a transporter, carrier or transporting agent to make application for enrolment

CHAPTER V Input tax credit or Input tax rebate

19 Admissibility of input tax credit or input tax rebate and manner of claim of input tax credit or input tax rebate by a registered dealer

20 Inadmissibility of input tax credit or input tax rebate in certain cases

21 Input tax credit or input tax rebate on the stock of goods, in case of dealers registered under the Act after the appointed day, as on the date of incurring liability to pay tax under the Act after the appointed day, as on the date of incurring...

22 Input tax credit or input tax rebate on the stock of goods, in case of dealers registered under the Act after the appointed day

23 Reverse credit and determination of the same in certain cases

24 Exemption under sub-section (4) of section 64 from furnishing tax invoice due to situation beyond dealer's control

25 Production of tax invoice or order issued under sub-section (4) of section 64 by the Commissioner before the assessing authority or any other authority under the Act

CHAPTER VI Deductions PART I

26 Deduction from aggregate sale price

27 Deduction from turnover of sales under clause (d) of sub-section (1) of section 16

28 Deduction of sales by India Tourism Development Corporation from its shop at Netaji Subhash International Airport at Kolkata

CHAPTER VI Deductions PART II

29 Deduction from purchase price under clause (d) of sub-section (1) of section 12

CHAPTER VI Deductions PART III

30 Deduction for charges towards labour, service and other like charges.

CHAPTER VII Certificates and other evidence in support of a dealer's claims for deductions from turnover of sales

31 Evidence in support of inter-State despatches from West Bengal

32 Evidence in support of claim for deduction as referred to in sub-rule (1) and sub-rule (2) of rule 27 from turnover of sales

33 Evidence in support of claim of sales by India Tourism Development Corporation from its shop at Netaji Subhash International Airport, Kolkata, to a foreign tourist

CHAPTER VIII Return periods, prescribed dates, manner of furnishing returns etc PART I

34 Cases, form and manner in which quarterly returns to be furnished

35 Contingencies in which return period is to be changed to monthly basis and the form and manner in which monthly return is to be furnished

36 Returns under rule 34 and rule 35 to be furnished along with receipted challans for payment of net tax or any other tax and interest, if any

37 Returns under rule 34 and rule 35 furnished without payment of net tax or interest, if any

CHAPTER VIII Return periods, prescribed dates, manner of furnishing returns etc PART II

38 Conditions for payment of tax at a compounded rate under sub-section (3) of section 16

39 Condition and procedure for payment of tax at a compounded rate under sub-section (4) of section 18

CHAPTER VIII Return periods, prescribed dates, manner of furnishing returns etc PART III