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THE WEST BENGAL,VALUE ADDED TAX,2003 AT GLANCE
VALUE ADDED TAX ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
PERSON LIABLE TO PAY UNDER VAT ,[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
REGISTRATION UNDER VAT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
TAXPAYERS IDENTIFICATION NUMBER (TIN) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
MAINTENANCE OF BOOKS ,[object Object],[object Object],[object Object]
RATES OF VAT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EXEMPT AND ZERO – RELATED SALES ,[object Object],[object Object],[object Object]
SPECIAL RATES FOR DEALER ,[object Object],[object Object],[object Object],[object Object]
TREATMENT OF EXPORT SALES AND SALES TO UNITS LOCATED IN SPECIAL ECONOMIC ZONE ,[object Object],[object Object],[object Object]
TAX ON MRP ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
TAX INVOICE ,[object Object],[object Object],[object Object],[object Object]
COMPULSORY ISSUE OF TAX INVOICE ,CASH MEMO OR BILL ,[object Object],[object Object],[object Object],[object Object]
INPUT TAX, OUTPUT TAX AND INPUT TAX CREDIT ,[object Object],[object Object],[object Object]
CARRYING OVER OF TAX CREDIT ,[object Object],[object Object],[object Object]
REVERSE CREDIT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTATION OF TAX LIABILITY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTER – STATE SALES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
RETURN FILING AND PAYMENT OF VAT ,[object Object],[object Object],[object Object]
INTEREST ,[object Object]
ASSESMENT ,[object Object]
AUDIT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
PROVISIONAL CERTIFICATE ,[object Object],[object Object]
[object Object],[object Object],[object Object]

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Value Added Tax

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