West Bengal Commercial Tax: WB VAT Rules and Registration Form

West Bengal Commercial Tax Online

The implementation of value added tax in West Bengal started in the year 2005. The West Bengal commercial tax department is administering the tax in the state since then. The goods are categorized under four different schedules. The schedules cover all the goods including exempted and non-exempted goods. WB VAT Act 2003 has provided rules and regulations for following the value added tax in the state. We have given here an overview of the WB VAT rates, schedules, and registration process. Some goods are totally exempted from the value added tax in different states. Though some products may differ state-wise, farming equipment are exempted in all the states. You will find more detailed information on Gujarat VAT rates and exemptions further in this post.

All the dealers who want to register for VAT, should hold the TIN number. The unique number is issued by the West Bengal commercial tax department. The number is used in all the transactions related to VAT and other tax payments. The official portal wbcomtax.nic.in provides numerous digital facilities for the dealers. The major ones are to generate e-waybill, e-return, e-registration, and e-payment. Other online services of WB commercial tax portal include tracking dealer status and download e-forms.


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West Bengal VAT Rates & Schedules

Goods are scheduled from A to D to levy different VAT rates. Find here the WB VAT rates and schedules for different products.

West Bengal Commercial Tax Rates

Schedule

 

WB VAT Rates Products
Schedule A Nil (exempted) Agricultural implements, bangles, products used as aids for handicapped. Betel leaves, coconut fibre, cotton yarns, wooden crates, silk yarns. Books and journals, braille, maps, charts.

Besides the listed goods, goods produced in special economic zones, traded in the export oriented units.

 

Schedule B 1% Tea sold under tea auction centers authorized by the Tea Board. Precious metals and jewelleries made from them. Include gold, silver, rhodium, platinum and other precious gemstones and metals.

 

Schedule C 5% Non-electronic toys, copyright, patents, aluminium products. Non-manual agricultural implement, utensils, all yarns, beedi leaves, and betel nut.

IT products including microphones, electronic calculators, optical fiber, electrical capacitors, answering machines.

Industrial raw material including vegetable wax, copper, zinc, and aluminium ores, liquid glucose.

Schedule D 14.5% Goods not specified under the Schedule A, B, and C.

 

Up to 35% Special products like pan masala, tobacco, television, mobiles and others.

Online West Bengal VAT Registration

For online VAT registration, access the official website of west Bengal commercial tax. The form for registration is available online. Form-1 is prescribed by the West Bengal commercial tax for the new VAT registration. Download the form for VAT registration from the VAT forms section. Dully fill in the form and submit it online. The form will require your PAN card status details, business details, and bank account details. Also furnish, supporting documents like proof of occupancy of the business premises. You will also need to submit trade licenses and certificate of incorporation.

WB VAT registration

To register online under WB VAT, use the official website wbcomtax.gov.in. Follow the e-services show in the top menu. Among the multiple options, give a click on ‘e-registration’. Fill up and submit the form online.

West Bengal e-Filing and e-Payment

Different forms are prescribed to carry out VAT related formalities. To file the e-returns, dealers should use the Form 14, 14D, and Form 15. E-returns can be uploaded and submitted monthly, quarterly, and annually using these forms. The online e-payment and e-returns will generate acknowledgement receipts.

GRIPS – Government Receipt Portal System is launched to allow dealers to carry out e-payment of WB commercial taxes. All the e-payments of the commercial taxes except profession tax are mandatory through GRIPS. The list of the banks is given through which you can make e-payment of WB commercial taxes. Generally, the paid challan is available after 72 hours from the date of payment. In the case of any error, the challan will be available when RBI upload their details to GRIPS portal.

No option for correction is available online at the GRIPS portal. Hence, in the case of correction, you can send ab application to the office in Kolkata. Also, send the copy of the GRIPS online challan status while reporting the matter. Users will also be able to pay professional tax through this portal. We are sure this piece of information on West Bengal commercial tax is helping the dealers in the state. Similar information on other states is also published on our blog. Refer our site to your friends and family members to learn online tax payments.

One thought on “West Bengal Commercial Tax: WB VAT Rules and Registration Form

  1. I have purchased 20 pcs of table calenders and 60 pcs of wall calenders. I asked for tax invoice to refer in my balancesheet. The shop keeper told me u have to pay 4% VAT.Is it true? I am attached with Small Savings Dept as an agent.

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