A.1 List of Acts and Rules

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A.1 List of Acts and Rules

After completing all activities as mentioned in our 3 Step approach mentioned above, the finalized acts

and rules had been done based on discussion with Department of MSME&T, relevant Departments,

relevant Chambers of Commerce, few Stakeholders (MSME Entreprenuers), etc. and the Statutory

Clearances as mentioned below. These were mutually discussed between Department of MSME&T and

KPMG. The list of the above stakeholders and the relevant Departments are listed in the Annexure.

The Acts and Rules are mentioned in the Table Below.

Sl.

No Name of the Act and Rule Acts & Rules Pertain to

1 Micro, Small And Medium Enterprises Development Act, 2006 MSME Development

2 1) Companies Act, 2013

2) The Limited Liability Partnership Act, 2008

3) The Competition Act, 2002

4) The Partnership Act, 1932

5) The Societies Registration Act, 1860

6) Limited Liability Partnership Rules, 2012

7) The Limited Liability Partnership (Amendment) Rules, 2012

8) Limited Liability Partnership (Second Amendment) Rules,

2011

9) Limited Liability Partnership Rules, 2009 (Amendment)

Rules, 2011.

10) LLP Winding Rules, 2010

Type of Entity

Registration (main act)

3 West Bengal Co-operative Societies Rules, 2011

West Bengal Cooperative Societies Act, 2006

West Bengal Co-operative Societies (Second Amendment) Act,

2013

State Act/Rule w.r.t

Cooperatives

4 1) West Bengal Land Reforms Act, 1955

2) WBLR (Amendment) Act 1981

3) Rent Act 1859

4) Bengal Tenancy Act 1885

5) Land Acquisition Act I of 1894

6) West Bengal Estates Acquisition Act, 1955

7) West Bengal Non - Agricultural Tenancy Act, 1949

Centre and State – Land

Related Acts



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8) The Requisitioning and Acquisition of Immovable property

Act, 1952

9) The West Bengal Land (Requisition & Acquisition) Act, 1948

(Act II of 1948)

10) The West Bengal Land Development and planning Act, 1948

11) The West Bengal Acquisition and Settlement of Homestead

Land Act, 1969

12) The West Bengal Requisitioned Land (continuance of Power)

Act, 1951

13) The Labourers, Artisans and Fishermen Act, 1975

14) Restoration of Alienated Land Act, 1573

15) Urban Land (Ceiling & Regulation) Act, 1976

5 1) West Bengal Fire Services Act, 1950

2) The West Bengal Fire Services (Fire License) Rules 2004

3) The West Bengal Fire Services (Fire Prevention & Fire Safety)

Rules, 2003,

4) The West Bengal Fire Services (Temporary Structure and

Pandals) Rules 2003

5) The West Bengal Fire Services (Maintenance of Discipline)

Act 1974

6) Explosives Act 1884

7) Ammonium Nitrate Rules, 2012.

8) Explosives Rules, 2008.

9) Static & Mobile Pressure Vessels (Unfired) Rules, 1981.

10) Calcium Carbide Rules, 1987

11) Cinematograph Film Rules, 1948

12) Inflammable Substances Act 1952

Centre and State – Fire

Related Acts/Rules

6 1) The West Bengal Municipal Act, 1993

2) The West Bengal Municipal (Building) Rules, 2007

3) The Kolkata Municipal Corporation Act, 1980

4) The Howrah Municipal Corporation Act, 1980

5) The Siliguri Municipal Corporation Act, 1990

6) The Asansol Municipal Corporation Act, 1990

7) The Chandannagore Municipal Corporation Act, 1990

8) The Durgapur Municipal Corporation Act, 1994

State Municipality and

Regional Acts/Rules



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9) The West Bengal Valuation Board Act, 1978

10) West Bengal Panchayiti Raj Act, 1973

11) West Bengal Panchayat (Panchayat Samiti Administration)

Rules, 1984

12) West Bengal Panchayat (Zilla Parishad and Panchayat Samiti)

Accounts and Financial Rules, 2003

7 1) The Water (Prevention and Control of Pollution) Act. 1974

2) The Water (Prevention and Control of Pollution) Cess Act,

1977

3) The Water (Prevention and Control of Pollution) Cess

(Amendment) Act, 2003

4) The Water (Prevention and Control of Pollution) Cess Rules,

1978

5) The Water (Prevention and Control of Pollution) Rules, 1975

6) Central Board for the Prevention and Control of Water

Pollution (Procedure for Transaction of Business) Rules, 1975

amended 1976

7) The Air (Prevention and Control of Pollution) Act, 1981

8) The Air (Prevention and Control of Pollution) Rules, 1982

9) The Environment (Protection) Act, 1986, amended 1991

10) The Environment (Protection) Rules, 1986

11) Environment (Siting for Industrial Projects) Rules, 1999

12) The Manufacture, Storage and Import of Hazardous Chemicals

Rules, 1989.

13) The Noise Pollution (Regulation and Control) Rules, 2000.

14) The Noise Pollution (Regulation and Control) (Amendment)

Rules, 2010

15) The Ozone Depleting Substances (Regulation and Control)

Rules, 2000

16) The National Environment Tribunal Act, 1995

17) The Prevention of Cruelty to Animals Act, 1960

18) State/Union Territory Minor Forest Produce (Ownership of

Forest Dependent Community) Act, 2005

19) Forest (Conservation) Act, 1980

20) The Indian Forest Act, 1927

Centre – Pollution and

Product related Acts



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21) Forest (Conservation) Rules, 2003

22) The Hazardous Waste (Management, Handling & Trans

boundary Movement) Rules, 2008.

23) E-waste Management and Handling Rules 2011

24) The Plastics(Manufacture, Usage and Waste Management)

Rules,2009

25) Bio-medical Wastes (Management & Handling) Rules, 1998

26) Plastic Wastes (Management & Handling) Rules, 2011

27) Municipal Solid Wastes (Management & Handling) Rules,

2000

28) Ozone Depleting Substances (Regulation & Control) Rules,

2000

29) Batteries (Management & Handling) Rules, 2001.

30) The Chemical Accidents (Emergency Planning, Preparedness

and Response) Rules, 1996

31) The Recycled Plastics Manufacture and Usage (Amendment)

Rules, 2003

32) The Manufacture, Storage and Import of Hazardous Chemical

(Amendment) Rules, 2000.

33) Batteries (Management and Handling), Amendments Rules,

2010.

8 1) The Factories Act, 1948

2) The West Bengal Factories Rules, 1958.

3) The West Bengal Factories (Welfare Officers) Rules, 1971.

4) The West Bengal Factories (Safety Officers) Rules, 1978.

5) The West Bengal Factories (Exemption) Rules, 1982.

6) West Bengal Shops & Establishments Act 1963

7) The West Bengal Boiler Rules, 1963.

8) The West Bengal Economiser Rules, 1958.

9) The West Bengal Boiler Operation Engineers' Rules, 1960.

10) The West Bengal Boiler Attendants' Rules, 1958.

11) The Indian Boilers Act,1923

12) The Indian Boiler Regulations,1950

13) Employment Exchanges (Compulsory Notification of

Vacancies) Act, 1959.

Centre and State –

Factories/Boiliers/Labour

and its welfare related

Acts



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14) Employment Exchanges (Compulsory Notification of

Vacancies) Rule 1960 as amended up to date.

15) The Persons with Disabilities (Equal Opportunities, Protection

of Rights and Full Participation) Act, 1995.

16) The Persons with Disabilities (Equal Opportunities, Protection

of Rights and Full Participation) Rules, 1999.

17) The West Bengal Labour Welfare Fund Act, 1974

18) The West Bengal Labour Welfare Fund Rules, 1976

19) The West Bengal Payment of Subsistence Allowance Act, 1969

20) The Trade Unions Act, 1926

21) The Industrial Disputes Act, 1947

22) The Industrial Employment Act, 1946

23) The Payment of Bonus Act, 1965

24) Employees State Insurance Act, 1940

25) The Employees' Provident Funds and Miscellaneous Provisions

Act, 1952

26) Equal Remuneration Act, 1976

27) The Inter-State Migrant Workmen (Regulations of

Employment and Conditions of Service), 1979

28) The Maternity Benefit Act, 1961

29) The Industries (Development and Regulation) Act, 1951

30) The Payment of Gratuity Act, 1972

31) Industrial Disputes Act, 1947

32) The Minimum Wages Act, 1948

33) The Contract Labour (Regulation and Abolition) Act, 1970

34) The Payment of wages Act, 1936

35) The Employee's Compensation Act, 1923

36) The West Bengal Workmen’s House Rent Allowance Act,

1974

37) The West Bengal Unorganized Sector Workers Welfare Act,

2007

38) The Child Labour Act, 1986

39) ESI MB Rule, 1974

40) Employees' Deposit Linked Insurance Schemes, 1976

41) Employees' Pension Scheme, 1995



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42) Employees' Provident Fund Scheme, 1952

43) Employee's State Insurance Act, 1948

44) Employees' State Insurance (Central) Rules, 1950

45) Employees' State Insurance (General) Regulations, 1950

9 1) Electricity Act, 2003

2) Electricity (Amendment) Act, 2003

3) Electricity (Amendment) Act, 2007

4) The Electricity (Supply) Act, 1948

5) The Electricity Regulatory Commission Act, 1998

Electricity Related Acts

10 1) Food Safety and Standards Act, 2006

2) Food Safety and Standards Regulations, 2011

3) Food Safety and Standards Rules, 2011

Food Safety Related

Acts/Rules and

Regulations

11 1) The West Bengal forest (Establishment and Regulation of Saw-

Mills and other Wood-Based Industries) Rules, 1982

2) Indian Forest Act, 1927

3) Forest (Conservation) Act, 1980, amended 1988

4) Forest (Conservation) Rules, 2003

5) Forest (Conservation) Rules, 1981, amended 1992

Centre and State – Forest

related Acts

12 1) The West Bengal State Tax on Professions, Trades, Callings

and Employment Act, 1979

2) The West Bengal State Tax on Professions, Trades, Callings

and Employments Rules, 1979

3) The Central Sales Tax Act, 1956

4) The West Bengal Value Added Tax Rules, 2005

5) The West Bengal Value Added Tax Act, 2003

6) The West Bengal Transport Infrastructure Development Fund

Act, 2002

7) The West Bengal Tax on Entry of Goods into Local Areas Act,

2012

8) The West Bengal Tax on Entry of Goods into Local Areas

Rules, 2012

9) Bengal Excise (Amendment) Act, 2012

10) The Narcotic Drugs & Psychotropic Substances Act, 1985

11) The Medicinal & Toilet Preparations (Excise Duties) Act,

1955

Centre and State – Tax

and Tariff related Acts



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12) West Bengal Molasses Control Act, 1973

13) Customs Act, 1962

14) Customs Tariff Act, 1975

15) Provisional Collection of Taxes Act, 1931

16) Foreign Trade (Development and Regulation) Act, 1992

17) Foreign Trade (Regulation) Rules, 1993

18) Foreign Trade (Exemption from application of Rules in certain

cases) Order, 1993

19) Central Excise Act, 1944

20) Central Excise Tariff Act, 1985

21) Taxation Laws (Amendment) Act, 2006

13 1) The Drugs and Cosmetics Act, 1940

2) The Narcotic Drugs and Psychotropic Substances Act, 1985

3) The Medicinal and Toilet Preparations (Excise Duties) Act,

1956

4) The Drugs (Prices Control) Order 1995 (under the Essential

Commodities Act)

5) Clinical Establishments Act (The West Bengal)

6) Drugs (Control) Act (The West Bengal)

7) Homoeopathic System of Medicine Act (The West Bengal)

8) Paschim Banga Unani System of Medicine Act, (The West

Bengal)

9) Drugs & Cosmetics (West Bengal Amendment) Act, (The

West Bengal)

10) Smoke Nuisance Act, (The West Bengal)

11) State Health Service Act, (The West Bengal)

12) Acupuncture System of Therapy Act, (The West Bengal)

Centre and State – Drugs

and related Health Acts

14 West Bengal Right to Public Service Act,2013 State – Right to Public

Services



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A.2 List of relevant Notifications, Rules, Circulars, Orders,

and Directions

The finalized list of orders, notifications and circulars as above has been done based on discussion with

Department of MSME&T, relevant Departments, relevant Chambers of Commerce, few Stakeholders

(MSME Entreprenuers), etc. and the Statutory Clearances as mentioned below, as mutually discussed

between Department of MSME&T and KPMG. The list of the above stakeholders and the relevant

Departments are listed in Annexure 1.

NOTIFICATION

# Notification Number - Dated - Subject of the Notification

1. S.O 1375 (E) dated 27-05-2013 - The Establishment of National Board - 2013 for Micro, Small and Medium Enterprises.

2. GSR 719(E) dated 16-11-2007 & S.O 961(E) dated 13-04-2009 - Suggestion to MSEs for printing EM acknowledgement no. on their letterhead/bill/books/vouchers etc.

3. S.O 766 (E) dated 15-5-07 - Notification for First National Board for Micro, Small And Medium Enterprises

4. S.O 29 (E) dated 7-1-2010 - Notification for Second National Board for Micro, Small And Medium Enterprises

5. S.O 2928 (E) dated 9-12-2010 - Notification for appointment of Shri Oscar Fernandes, Member of NBMSME

6. S.O.961 (E) dated 13-04-09 - Notification: - 17A. Amount interest inadmissible under Section 23 of the Micro, Small & Medium Enterprise Development Act,2006

7. GSR 719 (E) dated 16-11-07 - Notification :- Section 22 relating to "Requirement to specify unpaid amount with interest in the annual statement of accounts"

8. S.O.765 (E) dated 15.05.07 - Division of present 28 state of the country into 6 regions

9. S.O.1909 (E) dated 07.11.06 - Authority for filling EM by Medium Service Enterprises.

10. GSR 793 (E) dated 26.10.09 - Form for Information to be Furnished for Assessment of Investment in Plant and Machinery or Equipment

11. S.O.1722 (E) dated 06.10.06 - Items to be excluded for the purpose of calculations of investment in Plant & Machinery of MSMEs.

12. S.O.1643 (E) dated 30.09.06 - Format of Entrepreneurs Memorandum

13. S.O.941 (E) dated 08.06.07 - Amendments in the Format of Entrepreneurs Memorandum - Amended format for the Entrepreneurs Memorandum under the MSMED ACT 2006 after inclusion of the amendments vide notification NO. S.O.941(E) dated 07.06.2007

14. S.O.200 (E) dated 16.01.09 - Amendments in the Format of Entrepreneurs Memorandum Amended format for the Entrepreneurs Memorandum under the MSMED ACT 2006 after inclusion of the amendments vide notification NO. S.O.941 (E) dated 07.6.2007 and notification NO. S.O.200(E) dated 16.1.2009



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15. GSR 596 (E) dated 26.09.06 - Rules of National Board for Micro Small and Medium Enterprises

16. S.O.1636 (E) dated 29.09.06 - Authority for filing EM by Manufacturing Medium Enterprises

17. S.O.1642 (E) dated 30.09.06 - Classification of Enterprises

18. S.O.199 (E) dated 16.01.09 - Amendments in the definition for classification of Manufacturing Enterprises

19. S.O.1154 (E) dated 21.07.06 - Principal Notification for MSME Act 2006

20. No. 27 of 2006 / Dated 16.06.06 - The Micro, Small and Medium Enterprises Development Act, 2006

21. West Bengal Notification No. L.W. - 1043 Dated 24/09/1980

22. General Circular No. 23/2003 dated 30.06.2003 Circulation of Notification No. S.O. 715(E)

23. General Circular No. 30/2003 dated 11.11.2003 Circulation of following Notifications: - (i) No. G.S.R. 757(E) dated 23.9.2003; (ii) G.S.R. 784(E) dated 6.10.2003; (iii) No. S.O. 1198(E) dated 14.10.2003; (iv) No. S.O. 1200(E) dated 14.10.2003; (v) No. S.O.1199 (E) dated 14.10.2003.

24. G.S.R 164(E) - 05.03.2014 The Competition Commission of India (Salary, Allowances and Other Terms and Conditions of Service of Chairperson and other Members) Amendment Rules, 2014

25. SO. 3641(E) Dated 11.12.2013 SO.3641(E) dated December 11,2013

26. S.O. dated 30.05.2011 The Central Government hereby appoints the 1st day of June, 2011 as the date on which Sections 44 of the Competition Act, 2002 shall come into force.

27. S.O. dated 30.05.2011 The Central Government hereby appoints the 1st day of June, 2011 as the date on which Sections 43A of the Competition Act, 2002 shall come into force

28. SO dated 27.05.2011 Corrigendum to Notification GSR 482(E) dated 04 March, 2011 - Notification for Revised Consent Application Fees (w.e.f. 18.04.2012)

29. Constitution of the State Level Environment Impact Assessment Authority (SEIAA), West Bengal : MoEF Notification dated - 13.04.2007

30. Notification No 1014-EX dated 29.11.2002 the initial grant of license fees for the retail sale of Country Spirit.

31. Govt. of West Bengal Notification dated - 09 February 2007

32. Govt. Of West Bengal Notification dated - 26.05.2010




36. Govt. of West Bengal Notification dated - 12.02.2008


38. Govt. of India Gazette Notification dated - 29.09.2006

39. Govt. of India Gazette Notification dated - 21.07.2008

40. S.O.1621(E), [27/9/2006] - Date on which the Water (Prevention and Control of Pollution) Cess (Amendment) Act, 1974 (6 of 1974) came into force



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41. S.O.498(E), [6/5/2003] - Date on which the Water (Prevention and Control of Pollution) Cess (Amendment) Act, 2003 (19 of 2003) came into force

42. S.O.499 (E), [6/5/2003] - Rate of Cess notified under the Water (Prevention and Control of Pollution) Cess (Amendment) Act, 1977(36 of 1977).

43. S.O.862(E), [26/11/1992] - Central Pollution Control Board constituted the Pollution Control Committee in the UT of Damn, Diu, Dadra & Nagar Haveli

44. S.O.284(E), [19/2/1996] - Amendment to S.O.862(E) dated 26/11/1991

45. S.O.698(E), [3/7/1998] - Amendment to S.O.284(E) dated 19/2/1996

46. S.O.787(E), [19/11/1991] - Central Pollution Control Board, New Delhi as Central Water Laboratory

47. G.S.R.935(E), [14/10/1998] - Ambient Air Quality Standard for Ammonia (NH3)

48. G.S.R.389(E), [23/9/1994] - CPCB re-established labs in Delhi, Calcutta, Vadodara and Kanpur

49. G.S.R.384(E), [11/4/1994] - National Ambient Air Quality Standards

50. Notification - No.5-5/86-FC, [25/11/1994] - Guidelines for diversion of forest lands for non-forest purpose under the Forest (Conservation) Act, 1980

51. Notification No. 1239-FT - Notification date - 22.07..2014 Mandatory payment of Sales Taxes, Value Added Tax, Profession Tax and State Excise through GRIPS

52. Notification No. 1188-FT - Notification date - 14.07..2014 Amendments in the West Bengal State Tax on Professions, Trades, Callings and Employments Rules, 1979

53. Notification No. 1187-FT - Notification date - 14.07..2014 - Amendment in department’s notification No. 2373-F.T., dated the 2nd day of August, 2002

54. Notification No. 1186-FT - Notification date - 14.07..2014 - Amendment in department’s notification No. 2372-F.T., dated the 2nd day of August, 2002

55. Notification No. 1185-FT - Notification date - 14.07..2014 Amendments in this department's resolution No 483-F.T dated the 31st March, 2010

56. Notification No. 1184-FT - Notification date - 14.07..2014 Amendments in the West Bengal Sales Tax Rules, 1995

57. Notification No. 1183-FT - Notification date - 14.07..2014 Amendments in the West Bengal Value Added Tax Rules, 2005

58. Notification No. 848-FT - Notification date - 28.05.2014 Effective Date under West Bengal Finance Act, 2014

59. Notification No. 1565-FT - Notification date - 18-11-2013 Modification of Notification No. 1531-F.T. dated 20.10.2008

60. Notification No. 1564-FT - Notification date - 18-11-2013 - Amendment in W.B. Sales Tax Rules, 1995

61. Notification No. 1563-FT - Notification date - 18-11-2013 - Amendment in Central Sales Tax (West Bengal) Rules, 1958

62. Notification No. 1562-FT - Notification date - 18-11-2013 - Amendment in Resolution No. 483-F.T. dated 31.03.2010

63. Notification No. 1561-FT - Notification date - 18-11-2013 - Amendment under W.B. Value Added Tax, 2003

64. Notification No. 1560-FT - Notification date - 18-11-2013 - Amendment in Schedule a & C.

65. Notification No. 319 - Notification date - 26-09-2013 - Amendment in W.B. Appellate and Revisional Board Regulations, 1995.



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66. Notification No. 318 - Notification date - 26-09-2013 - Amendment in W.B. Appellate and Revisional Board Regulations, 1995.

67. Notification No. 1393-L-FT - Notification date - 11-9-2013 - Notification under The West Bengal Value Added Tax (Amendment) Act, 2013.

68. Notification No. 827-FT - Notification date - 18-06-2013 - Amendment in W. B. State Tax on Professions, Trades, Callings and Employments Rules, 1979.

69. Notification No. 765-FT - Notification date - 5-6-2013 - Amendment in W.B. Value Added Tax Rules, 2005.

70. Notification No. 654-FT - Notification date - 22-05-2013 - Amendment in department's resolution No. 483-FT.

71. Notification No. 653-FT - Notification date - 22-05-2013 - Amendment in W.B. Sales Tax Rules, 1995 regarding extension of return filing date.

72. Notification No. 652-FT - Notification date - 22-05-2013 - Amendment in W.B. Value Added Tax Rules, 2005 regarding Composition Registration, extension of return filing date etc.

73. Notification No. 511-FT - Notification date - 25-04-2013 Changes in Schedule-D.

74. Notification No. 454-FT - Notification date - 12-4-2013 Revision of rates of Profession Tax w.e.f. 01-04-2013

75. Notification No. 409-FT - Notification date - 2-4-2013 - Amendment in Notification No. 1755-FT dated 05-11-2012.

76. Notification No. 408-FT - Notification date - 2-4-2013 - Amendment under W.B. Value Added Tax, 2003.

77. Notification No. 372-FT - Notification date - 28-03-2013 - Amendment in Resolution No. 483-FT dated 31-03-2010.




81. Notification No. 366-FT - Notification date - 28-03-2013 Rate of Tax at which the tax shall be paid on MRP.

82. Notification No. 365-FT - Notification date - 28-03-2013 - Amendment in Notification No. 1290-FT dated 30-08-2011 regarding change of rate of tax.

83. Notification No. 364-FT - Notification date - 28-03-2013 - Notification under WB Finance Act, 2013.

84. Notification No. 543-L - Notification date - 26-03-2013 The West Bengal Finance Act, 2013.

85. Notification No. 71-FT - Notification date - 23-01-2013 Exemption from Entry Tax.

86. Notification No. 1907-FT - Notification date - 10-12-2012 Exemption from payment of Entry Tax.


88. Notification No. 1755-FT - Notification date - 5-11-2012 Appointment of Tax Recovery Officer.




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90. Notification No. 1318-FT - Notification date - 14-08-2012 - Amendment in W.B. Rural Employment and Production Rules, 1976.

91. Notification No. 1317-FT - Notification date - 14-08-2012 - Amendment in W.B. Primary Education (Levy of Cess on Coal-bearing Lands) Rules, 1982.

92. Notification No. 1299-FT - Notification date - 6-8-2012 - Amendment in W.B. Value Added Tax Rules, 2005 regarding Return.

93. Notification No. 1298-FT - Notification date - 6-8-2012 - Amendment in W.B. Sales Tax Rules, 1995 regarding Return.

94. Notification No. 1297-FT - Notification date - 6-8-2012 - Amendment in Central Sales Tax (West Bengal) Rules, 1958 regarding Return.

95. Notification No. 1090-FT - Notification date - 2-7-2012 - Amendment in W.B. Entry Tax Rules, 2012 regarding deduction from turnover of imports for import of newsprint.


97. Notification No. 5400-F(Y) - Notification date - 25-06-2012 - Amendment in W.B. Financial Rules, Volume-I and partial modification of Notification No. 10500-F dated November, 2004.

98. Notification No. 913-FT - Notification date - 14-06-2012 - Amendment in W.B. Value Added Tax Rules, 2005 regarding tax limit for compulsory e-payment.

99. Notification No. 465-FT - Notification date - 31-03-2012 - Amendment in Notification No. 2373-FT dated 02-08-2002 under Central Sales Tax Act, 1956.

100. Notification No. 464-FT - Notification date - 31-03-2012 - Amendment in Notification No. 2372-FT dated 02-08-2002 under Central Sales Tax Act, 1956.

101. Notification No. 462-FT - Notification date - 31-03-2012 - Notification under Entry Tax Act, 2012.

102. Notification No. 461-FT - Notification date - 31-03-2012 - Notification under Entry Tax Act, 2012.


104. Notification No. 455-FT - Notification date - 31-03-2012 - Notification under W.B. VAT Act, 2003.


106. Notification No. 453-FT - Notification date - 31-03-2012 West Bengal Entry Tax Rules, 2012.

107. Notification No. 452-FT - Notification date - 31-03-2012 Regarding Entry Tax.

108. Notification No. 451-FT - Notification date - 31-03-2012 Regarding Entry Tax.

109. Notification No. 458-L - Notification date - 31-03-2012 The West Bengal Finance Act, 2012.

110. Notification No. 457-L - Notification date - 31-03-2012 THE WEST BENGAL TAX ON ENTRY OF GOODS INTO LOCAL AREAS ACT, 2012.

111. Notification No. 379-FT - Notification date - 16-03-2012 - Amendment in Central Sales Tax (West Bengal) Rules, 1958.

112. Notification No. 378-FT - Notification date - 16-03-2012 - Notification under W.B. VAT Act, 2003.




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114. Notification No. 376-FT - Notification date - 16-03-2012 - Amendment in W.B. Sales Tax Rules, 1995.

115. Notification No. 236-FT - Notification date - 14-02-2012 Authorization of Indian Overseas Bank to collect e-payment of State Commercial Taxes.

116. Notification No. 235-FT - Notification date - 14-02-2012 Authorization of two branches of Andhra Bank and Corporation Bank to Collect VAT.

117. Notification No. 234-FT - Notification date - 14-02-2012 Authorization of two branches of Andhra Bank and Corporation Bank to Collect State Sales Tax.

118. Notification No. 113-FT - Notification date - 24-01-2012 - Amendment in the notification No. 1539-FT, dated 17-10-2011.

119. Notification No. 101-FT - Notification date - 20-01-2012 - Amendment in W.B. Value Added Tax Rules, 2005 (regarding STDS).

120. Notification No. 1868-FT - Notification date - 29-12-2011 - Amendment in Schedule A of WBVAT Act,2003

121. Notification No. 1824-FT - Notification date - 13-12-2011 Appointment of Tax Recovery Officers.

122. Notification No. 1696-FT - Notification date - 21-11-2011 West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme.

123. Notification No. 1695-FT - Notification date - 21-11-2011 West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme.

124. Notification No. 1637-FT - Notification date - 8-11-2011 Authorization of Five more banks to collect e-payment of State Commercial Taxes.

125. Notification No. 1612-FT - Notification date - 2-11-2011 - Notification under W.B. VAT Act, 2003 (Rate of Tax on MRP).


127. Notification No. 1538-FT - Notification date - 17-10-2011 - Amendment in W.B. Sales Tax (Certificate Proceedings) Rules, 1996.


129. Notification No. 1290-FT - Notification date - 30-08-2011 Rate of tax in respect of goods specified in Schedule D.

130. Notification No. 1289-FT - Notification date - 30-08-2011 - Amendment in W.B. Sales Tax Act, 1994.

131. Notification No. 1288-FT - Notification date - 30-08-2011 - Amendment in W.B. Sales Tax Act, 1994.


133. Notification No. 1281-FT - Notification date - 30-08-2011 - Amendment in the department resolution No.483-FTNotification No. 1017-L - Notification date - 30-08-2011 The West Bengal Finance Act, 2011

134. Notification No. 1236-FT - Notification date - 19-08-2011 Authorization of two branches of IDBI Bank to Collect VAT.

135. Notification No. 1235-FT - Notification date - 19-08-2011 Authorization of two branches of IDBI Bank to Collect Sales Tax.

136. Notification No. 1217-FT - Notification date - 17-08-2011 Appointment of Tax Recovery Officers under VAT Act, 2003.

137. Notification No. 1216-FT - Notification date - 17-08-2011 Appointment of Tax Recovery Officers under WBST Act, 1994.



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138. Notification No. 1215-FT - Notification date - 17-08-2011 Appointment of appellate authority for Tax Recovery cases.

139. Notification No. 1192-FT - Notification date - 4-8-2011 Online Refund.

140. Notification No. 1177-FT - Notification date - 1-8-2011 - Amendment in Schedule A of the W.B. Value Added Tax Act, 2003 (inclusion of LPG).



143. Notification No. 1173-FT - Notification date - 1-8-2011 - Amendment in W.B. Value Added Tax Rules, 2005 regarding Form 14e & 15Re.

144. Notification No. 1171-FT - Notification date - 1-8-2011 - Amendment in W.B. Value Added Tax Rules, 2005 regarding online Registration and Form-16.

145. Notification No. 1124-FT - Notification date - 21-07-2011 - Amendment in W.B. Value Added Tax Rules, 2005 regarding VAT Refund.

146. Notification No. 986-FT - Notification date - 29-06-2011 - Notification under W.B. Value Added Tax Act, 2003 regarding inclusion of LPG in Schedule A.



149. Notification No. 804-FT - Notification date - 2-6-2011 - Amendment in W.B. Value Added Tax Rules, 2005 regarding determination of late fee.

150. Notification No. 789-FT - Notification date - 1-6-2011 - Amendment in the department resolution No.483-FT.


152. Notification No. 719-FT - Notification date - 18-05-2011 - Amendment in W.B. Value Added Tax Rules, 2005

153. Notification No. 714-FT - Notification date - 18-05-2011 Appointment of Tax Recovery Officer under WBST Act, 1994.

154. Notification No. 351-FT - Notification date - 1-3-2011 - Amendment in W.B. Value Added Tax Rules, 2005 regarding Refund.

155. Notification No. 315-FT - Notification date - 25-02-2011 - Amendment in W.B. Value Added Tax Rules, 2005 regarding Return.

156. Notification No. 247-FT - Notification date - 14-02-2011 - Amendment in W.B. Value Added Tax Rules, 2005 regarding extension of Return submission dates.

157. Notification No. 1764-FT - Notification date - 16-11-2010 - Amendment in W.B. Sales Tax Rules, 1995 regarding Way Bill.

158. Notification No. 1763-FT - Notification date - 16-11-2010 - Amendment in W.B. Value Added Tax Rules, 2005 regarding Way Bill.

159. Notification No. 1760-FT - Notification date - 12-11-2010 - Amendment in W.B. Sales Tax Rules, 1995 regarding Transit Declaration.

160. Notification No. 1759-FT - Notification date - 12-11-2010 - Amendment in W.B. Value Added Tax Rules, 2005 regarding Transit Declaration.

161. Notification No. Ordinance No. 1 of 2010 - Notification date - 12-11-2010 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ORDINANCE, 2010 regarding Transit Declaration



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162. Notification No. 1719-FT - Notification date - 2-11-2010 - Notification under W.B. Value Added Tax Act, 2003 regarding Check posts.

163. Notification No. 1718-FT - Notification date - 2-11-2010 - Notification under W.B. Sales Tax Act, 1994 regarding Check posts.

164. Notification No. 1461-FT - Notification date - 10-9-2010 List of Tax Recovery Officers

165. Notification No. 1460-FT - Notification date - 10-9-2010 - Amendment in W.B. Sales Tax (Certificate Proceedings) Rules, 1996

166. Notification No. 1242-FT - Notification date - 16-08-2010 - Amendment in Schedule A and Part-I of Schedule C under W.B. Value Added Tax Act, 2003


168. Notification No. 1089-FT - Notification date - 15-07-2010 Appointment of member of the West Bengal

169. Notification No. 1084-FT - Notification date - 15-07-2010 Sales Tax Settlement Commission

170. Notification No. 1059-FT - Notification date - 12-7-2010 Value Added Tax Settlement Commission

171. Notification No. 1058-FT - Notification date - 12-7-2010 - Amendment in W.B. Value Added Tax Act, 2003 ( for hotel, mandap, restaurant or any other eating-house)


173. Notification No. 1006-FT - Notification date - 30-06-2010 - Notification under W.B. Sales Tax Rules, 1995 regarding withdrawal of certificate under section 54A and disposal of application for revision transferred by the Appellate and Revisional Board to the authority constituted by the Commissioner

174. Notification No. 1002-FT - Notification date - 30-06-2010 - Notification of amendment under W.B. Value Added Tax Rules, 2005

175. Notification No. 1001-FT - Notification date - 30-06-2010 - Amendment in the notification No. 1494-FT, dated 24-09-2009

176. Notification No. 940-FT - Notification date - 21-06-2010 - Notification under W.B. Value Added Tax Rules, 2005 regarding amendment in VAT Return

177. Notification No. 939-FT - Notification date - 21-06-2010 - Notification under Central Sales Tax (West Bengal) Rules, 1958 regarding issue of CST Declaration Forms in electronic form and amendment in CST Return

178. Notification No. 938-FT - Notification date - 21-06-2010 - Notification regarding Late Fee under W. B. State Tax on Professions, Trades, Callings and Employments Rules, 1979

179. Notification No. 445-L - Notification date - 31-03-2010 The West Bengal Finance Act, 2010

180. Notification No. 191-FT - Notification date - 9-2-2010 - Notification under W.B. Value Added Tax Act, 2003

181. Notification No. 2026-FT - Notification date - 30-12-2009 - Notification under W.B. Value Added Tax Act, 2003 [Jurisdiction of Central e-Registration Unit.]

182. Notification No. 2025-FT - Notification date - 30-12-2009 - Amendment in W.B. Value Added Tax Rules, 2005 [Electronic-Online Registration.]

183. Notification No. 1976-FT - Notification date - 15-12-2009 W.B. Value Added Tax (Certificate Proceedings) Rules, 2009

184. Notification No. 1924-FT - Notification date - 9-12-2009 - Amendment in W.B. Value Added Tax Rules, 2005 [Electronic submission of Form 15 & Form-14D.]



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185. Notification No. 1923-FT - Notification date - 9-12-2009 - Amendment in W. B. State Tax on Professions, Trades, Callings and Employments Rules, 1979 [Electronic submission of Return.]

186. Notification No. 1569-FT - Notification date - 14-10-2009 - Amendment in W.B. Sales Tax Rules, 1995 [regarding e-Payment under WBST Act]

187. Notification No. 1568-FT - Notification date - 14-10-2009 - Amendment in W.B. Value Added Tax Rules, 2005 [regarding e-Payment under VAT & Option for e-Return]

188. Notification No. 1384-FT - Notification date - 3-9-2009 - Amendment in Central Sales Tax (West Bengal) Rules, 1958 [amendment in Form-3V & Form-4V]


190. Notification No. 1136-FT - Notification date - 29-07-2009 - Amendment in W.B. Value Added Tax Rules, 2005 [Late fee]

191. Notification No. 162-FT - Notification date - 30-01-2009 - Notification under W.B. Sales Tax Act, 1994


193. Notification No. 78-FT - Notification date - 15-01-2009 - Amendment to notification No. 1442-FT dated 25-05-1999






199. Notification No. 72-FT - Notification date - 15-01-2009 - Amendment in W.B. Transport Infrastructure Development Fund Rules, 2002

200. Notification No. 71-FT - Notification date - 15-01-2009 - Amendment in W.B. Sales Tax (Settlement of Disputes) Rules, 1999


202. Notification No. 69-FT - Notification date - 15-01-2009 - Amendment in W. B. State Tax on Professions, Trades, Callings and Employments Rules, 1979





207. Notification No. 16-FT - Notification date - 2-1-2009 - Notification under W.B. Primary Education Act, 1973




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211. Notification No. 1530-FT - Notification date - 20-10-2008 VAT Refund Notification

212. Notification No. Ordinance-II - Notification date - 30-9-2008 The WB VAT (Amendment) Ordinance, 2008



215. Notification No. 1351-FT - Notification date - 29-8-2008 - Notification under W.B. Taxation Laws (Amendment) Act, 2008

216. Notification No. 1387-L - Notification date - 29-8-2008 The W.B. Taxation Laws (Amendment) Act, 2008

217. Notification No. 1295-FT - Notification date - 21-8-2008 Draft Amendment in W.B. Value Added Tax Act, 2003





222. Notification No. 989-FT - Notification date - 19-6-2008 - Amendment in W.B. Sales Tax (Settlement of Disputes) Rules, 1999



225. Notification No. 747-FT - Notification date - 5-5-2008 - Amendment to Resolution No.1460-FT dated 27-5-1994

226. Notification No. 555-FT - Notification date - 1-4-2008 - Notification under W.B. State Tax on Consumption or Use of Goods Act, 2001

227. Notification No. 554-FT - Notification date - 1-4-2008 - Notification under The West Bengal Finance Act, 2008

228. Notification No. 493-L - Notification date - 28-03-2008 The West Bengal Finance Act, 2008


230. Notification No. 82-FT - Notification date - 21-01-2008 - Amendment in W.B.Value Added Tax Rules, 2005





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235. Notification No. 1567-FT - Notification date - 8-9-2007 - Amendment in W.B. State Tax on Consumption or Use of Goods Rules, 2001

236. Notification No. 1365-FT - Notification date - 14-9-2007 - Amendment in W.B. Value Added Tax Act, 2003

237. Notification No. 1164-FT - Notification date - 9-8-2007 - Amendment in W. B. Sales Tax Rules, 1995










247. Notification No. 950-FT - Notification date - 5-7-2007 - Amendment in West Bengal Value Added Tax Rules, 2005

248. Notification No. 803-FT - Notification date - 4-6-2007 West Bengal Sales Tax (Other Terms and Conditions of Appointment of, Salary or Allowances Payable to, Members of the West Bengal Settlement Commission) Rules, 2007

249. Notification No. 802-FT - Notification date - 4-6-2007 West Bengal Sales Tax (Other Terms and Conditions of Appointment of, Salary or Allowances Payable to, Members of the West Bengal Settlement Commission) Rules, 2007

250. Notification No. 801-FT - Notification date - 4-6-2007 - Amendment in W.B. (Settlement of Disputes) Rules, 1999


252. Notification No. 793-FT - Notification date - 4-6-2007 - Amendment in W.B. State Tax on Consumption or Use of Goods Rules, 2001

253. Notification No. 698-FT - Notification date - 16-5-2007 - Amendment in CST (West Bengal) Rules, 1958

254. Notification No. 575-FT - Notification date - 24-4-2007 - Amendment to Resolution No.1460-FT dated 27-5-1994




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266. Notification No. 480L - Notification date - 31-3-2007 West Bengal Finance Act, 2007

267. Notification No. 423-FT - Notification date - 31-3-2007 - Notification under W.B. Finance Act, 2007

268. Notification No. 398-FT - Notification date - 26-3-2007 - Amendment in W.B. State Tax on Consumption or Use of Goods Act, 2001



271. Notification No. 2104-FT - Notification date - 29-12-2006 - Amendment in W. B. Value Added Tax Act, 2005

272. Notification No. 2092-FT - Notification date - 29-12-2006 - Amendment in Department Resolution No. 1460 F.T. Dated 27th May 1994


274. Notification No. 2090-FT - Notification date - 29-12-2006 - Amendment in W. B. Sales Tax Rules, 1995


276. Notification No. 1871-FT - Notification date - 15-11-2006 Amendments in W. B. Value Added Tax Rules, 2005

277. Notification No. 1832-FT - Notification date - 10-11-2006 Amendments in W. B. Value Added Tax Act, 2003

278. Notification No. 1732-FT - Notification date - 18-10-2006 Amendments in W. B. Value Added Tax Rules, 2005

279. Notification No. 1636-T - Notification date - 20-09-2006 Amendments in W. B. Value Added Tax Rules, 2005



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280. Notification No. 1561-FT - Notification date - 8-9-2006 - Amendment in W. B. State Tax on Professions, Trades, Callings and Employments Rules, 1979

281. Notification No. 1537-FT - Notification date - 5-9-2066 - Amendment in W. B. Sales Tax on Consumption & Use of Goods Act, 2001

282. Notification No. 1331-FT - Notification date - 3-8-2006 - Amendment in the W .B. Value Added Tax Rules, 2005

283. Notification No. 940-L - Notification date - 31-07-2006 THE WEST BENGAL FINANCE ACT, 2006.

284. Notification No. 1922-F.T - Notification date - 14-10-2005 - Amendment in the W. B. Value Added Tax rules, 2005

285. Notification No. 1575-F.T - Notification date - 11-8-2005 Draft amendments in the Schedules to VAT Act, 2003

286. Notification No. 1552-F.T. - Notification date - 9-8-2005 - Amendment on the effective dates of some sections

287. Notification No. 2020-L - Notification date - 8-8-2005 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 2005.

288. Notification No. 1479-F.T. - Notification date - 28-7-2005 - Amendment in Rule 3- delegation

289. Notification No. 1447-F.T. - Notification date - 22-7-2005 Amendments in the Schedules to VAT Act, 2003- ref. 1234-F.T. dated 14-06-2005

290. Notification No. 1012-L - Notification date - 18-7-2005 Bill No. 28 of 2005- W. B. Taxation Laws (Amendment) Bill, 2005

291. Notification No. 1386-F.T. - Notification date - 11-7-2005 Payment of tax on MRP on sales of Dietary supplements including nutritional supplements,

292. Notification No. 1366-F.T. - Notification date - 6-7-2005 Insertion in Finance Department notification No. 877-F.T. dated 31-03-05 - tax payment on MRP of Bio-fertilisers and micronutrients, plant growth promoters and regulators

293. Notification No. 1350-F.T. - Notification date - 5-7-2005 - Amendment in the CST Act, 1956 on sales of hosiery goods

294. Notification No. 1349-F.T. - Notification date - 5-7-2005 Amendments in the Value added Tax Rules, 2005.

295. Notification No. 1286-F.T. - Notification date - 24-6-2005 - Amendment in the WBST Act, 1994 in respect of Fertiliser

296. Notification No. 1234-F.T. - Notification date - 14-6-2005 Draft amendments in the Schedules to VAT Act, 2003

297. Notification No. 1216-F.T. - Notification date - 10-6-2005 Specification of capital goods

298. Notification No. 1197-F.T. - Notification date - 8-6-2005 - Amendment in Finance Department resolution No. 1460-F.T. dated 27-05-94

299. Notification No. 1108-F.T. - Notification date - 24-5-2005 - Amendment in Finance Department notification No. 877-F.T. dated 31-03-05 - tax payment on MRP of Drug and medicines….

300. Notification No. 932-F.T. - Notification date - 20-4-2005 Insertion in Finance Department notification No. 877-F.T. dated 31-03-05 - tax payment on MRP of Chemical fertilisers ….

301. Notification No. 910-F.T. - Notification date - 13-4-2005 Authorisation of Bank-braches in districts for accepting deposits under the VAT Act, 2003.

302. Notification No. 909-F.T. - Notification date - 13-4-2005 Authorisation of Bank-braches in Kolkata for accepting deposits under the VAT Act, 2003.



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303. Notification No. 908-F.T. - Notification date - 13-4-2005 Fixation of rate of tax on goods included in Sch. IV of the WBST Act, 1994.

304. Notification No. 879-F.T. - Notification date - 7-4-2005 - Notification u-s 8(5) of the CST Act, 1956

305. Notification No. 878-F.T. - Notification date - 7-4-2005 Class of dealers not entitled to input tax credit

306. Notification No. 877-F.T. - Notification date - 7-4-2005 Payment of tax on MRP of Drug & Medicine

307. Notification No. 801-F.T. - Notification date - 31-3-2005 Jurisdiction of Corporate Division

308. Notification No. 800-F.T. - Notification date - 31-3-2005 Jurisdiction of Central Section.

309. Notification No. 799-F.T. - Notification date - 31-3-2005 Jurisdiction of different Circles.

310. Notification No. 798-F.T. - Notification date - 31-3-2005 Jurisdiction of different Charges.

311. Notification No. 797-F.T. - Notification date - 31-3-2005 - Notification on the setting up of Road check post.

312. Notification No. 796-F.T. - Notification date - 31-3-2005 - Notification of places under section 73 of the VAT Act, 2003.

313. Notification No. 795-F.T. - Notification date - 31-3-2005 - Notification on Railway Station and Dock check posts

314. Notification No. 794-F.T. - Notification date - 31-3-2005 Jurisdiction of areas of different offices same under the VAT Act, 2003 as under the WBST Act, 1994

315. Notification No. 793-F.T. - Notification date - 31-3-2005 Offices under the WBST Act, 1994 deemed to be offices under the VAT Act, 2003.

316. Notification No. 792-F.T. - Notification date - 31-3-2005 Appointment of officers to assist the Commissioner of Sales Tax

317. Notification No. 791-F.T. - Notification date - 31-3-2005 Appointment of Addl. Commissioner of Commercial Taxes as Addl. Commissioner of Sales Tax

318. Notification No. 790-F.T. - Notification date - 31-3-2005 Appointment of Spl. Commissioner of Commercial Taxes as Spl. Commissioner of Sales Tax

319. Notification No. 789-F.T. - Notification date - 31-3-2005 Appointment of Commissioner of Commercial Taxes as Commissioner of Sales Tax

320. Notification No. 685-EX dated 04.08.2014

321. Notification No. 686-EX dated 04.08.2014

322. Notification No. 28-Ex dated 15.01.2014 amending the W.B Excise (Change in Management) Rules, 2009

323. Notification No. 115(N)-Ex dated 16.12.2013

324. Notification No. 116(N)-Ex dated 16.12.2013

325. Notification no. 1003-EX dated 27-09-2013 amending W.B.Excise (Selection of New Sites etc.)Rules, 2003

326. Notification No. 914 EX dated 5-9-2013 regulating recruitment to the post of ASI in the WB Subordinate Excise Service.

327. Notification No. 916EX amending WB Excise (Payment of Fees for Grant of License for Retail Sale of certain Intoxicants) Rules, 2005.

328. Powers of Dy. Commissioners and Supdt. of Excise of Excise Divisions and D.C.(Systems) notified vide 74-EX-0-1M-03-12 dtaed 16-01-2013



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329. Notification no. 21-EX dated 2-01-2013 amending the Consolidated Rules made under Sec.86, published under notification no. 601 S.R. dt 30-03-1915

330. Notification no. 1175-EX dated 3-12-12 amending WB Excise (Selection of New Sites and Grant of License for the Retail Sale of Intoxicants) Rules

331. Notification no. 1057-EX dated 18-10-2012 amending the West Bengal Excise (Foreign Liquor) Rules, 1998

332. Notification no. 1038-EX dated 11-10-2012 amending the West Bengal (Foreign Liquor) Rules,1998

333. Notification no. 1013-EX-O-A-02-12 dated 4-10-2012 amending WB NDPS Rules, 1986

334. Notification no. 846-Ex dated 13-08-2012 appointing August 16, 2012 as the date of effect of Bengal Excise (Amendment) Act, 2012

335. Notification no. 472-EX dated 30-04-2012 amending West Bengal Excise (Country Spirit) Rules, 2010

336. Notification no. 471-EX dated 30-04-2012 amending Rules published under Notification no. 601-SR dated 30-03-1915

337. Notification no. 1000-EX dated 24-08-2010.

338. Notification no. 293-EX-O-1E-10-08 dated 16-04-2010 regarding appointment of State Chemical Examiner and State Assistant Chemical Examiners.

339. Notification no. 279-EX-O-1E-10-08 dated 09-04-2010 regarding recruitment of State Chemical Examiner and State Assistant Chemical Examiners.

340. Notification no. 10 Exc dated 03-03-2008 license for possession, storage & issue of denatured spirit-special denatured spirit for blending

341. Notification No.2531-UD/O/M/SL(AL/NR)/8L-8/2014

342. Notification No 3865-UD/O/M/HID/41-3/2011

343. Notification dated 27.05.2014 No.904-UD/SL/(LM)/ESTT-10/2014

344. Notification dated 21.06.13

345. Notification 24.06.13 No. 2805-UD/O/M/SB/E-06/2008

346. Notification No. 279/DS/FS/O/C-1/FIA-3/96- 8th July, 2003

347. Amendments to Notification No. 601-SR dated 30-03-1915

348. Notification no. 157-EX dated 23-02-1990

349. Sanctioned strength of Excise personnel, published under notification no.1075-EX dated 1-11-2012

RULES

# Rule published under Notification Number - Dated - Subject of the Notification

1. W.B.Excise (Reorganization of Excise Administration) Rules, 2012, published under notification no. 1074-EX dated 1-11-2012

2. Rules regulating recruitment to the posts of Assistant Sub-Inspectors of Excise published under notification no. 9-EX dated 01-01-2013

3. W.B.Excise (Reorganization of Excise Administration) Rules, 2012, published under notification no. 1074-EX dated 1-11-2012



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4. Rules published under notification no. 125-EX dt 06-02-2012

5. Rules published under notification no. 1321-EX dated 12-11-2010

6. Rules published under Notification no.1322-EX dated 12-11-2010.






12. The West Bengal Excise (Foreign Liquor) Rules, 1998, as amended upto 09-11-2010


14. Rules published under notification no. 416-EX-O-1A-4-10 dated 25-05-2010


16. Rules published under notification no. 940-EX-O-1R-4-09 dated 23-11-2009


18. West Bengal Excise (Payment of fees for regulation of import, export or transport of intoxicants) Rules, 2009 Notification no. 48-EX dated 14-01


20. West Bengal Excise (Shifting of existing site or change of premises of Excise License) Rules, 2009 under notification no. 31-EX dated 12-01-2009

21. Rules published under notification no. 07-EX-0-1R-9-05 dated 05-01-2009

22. Rules published under notification no. 1142-EX dated 29-12-2008.



25. Rules published under notification no. 1054-EX-O-1R-14-2002 dated 20-11-2008.

26. Rules published under notification no. 1055-EX-O-IR-14-2002 dated 20-11-2008.



29. Rules published under notification no. 932-EX-O-1M-8-08 dated 23-09-2008.

30. Rules published under notification no. 931-EX-O-2L-19-08 dated 23-09-2008.



33. Rules published under Notification no.01-EXC dated 16-04-2008.


35. Rules published under notification no. 200-EX-O-IA-11-07 dated 26-02-2008.




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37. West Bengal Ethanol Blended Petrol Rules, 2008 published under Notification no. 41-EX dated 11-01-2008.











48. Rules published under notification no.1265-EX dated 14-11-2006.


50. Rules published under Notification no. 998-EX dated 29-08-2006.






56. Rules publisghed under Notification no.134-EX dated 25.01.2006.

57. Rules published under notification no. 132-EX dated 25.01.06.




61. West Bengal Excise (Payment of Fees for Change in Management of Certain Licenses) Rules, 2005 Notification no. 2252-EX dated 18-11-2005.

62. Rules under Notification no. 2253-EX dated 18-11-2005.




66. West Bengal Excise (Supply of Country Spirit on Payment of Duty) Rules, 2005 under Notification no 1208-EX dated 29-08-2005.






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77. West Bengal Excise (Selection of Person for Grant of License at New Sites for Retail Sale of Intoxicants) Rules, 2004.


79. Rules published under Notification no 509-EX dated 01-04-2004.



82. Rules published under Notification no.236-EX dated 13.02.2004.




86. West Bengal Excise (Payment of fees for change in management of Certain Licenses and for Shifting of Licensed Premises) Rules, 2003.

87. Rules published under notification no.541-EX dated 02-06-2003









96. Rules published under notification no. 25-11-2002



99. Rules published under notification no. 687-EX-0-2B-4-96 dated 11-10-1996






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105. Rules published under notification no. 365-Ex dated 02-05-1992

106. Rules published under notification no. 1613-Ex.-I.T.-1-70. Dated 28-09-1970 for specifying local areas under section 14

107. Rules published under notification no. 1165-Ex.-IR-24-67 dated 05-09-1967

108. Rules regulating recruitment to the posts of Assistant Sub-Inspectors of Excise published under notification no. 9-EX dated 01-01-2013

109. Rules regulating recruitment to the posts of Excise Constables and Lady Excise Constables published under notification no. 1229-EX dated 17.12.2012

110. Rules published under notification no. 320-EX-O-1R-5-10 dated 26-03-2012 introducing ad-valorem duty on Country Spirit

111. Rules published under notification no. 125-EX dt 06-02-2012

112. Amendment to West Bengal Excise (Country Spirit) Rules, 2010, published under Notification no. 92-EX dated 28-01-2011

113. The West Bengal Excise (Selection of New Sites and Grant of License for Retail Sale of Liquor and Certain other Intoxicants) Rules, 2003

114. West Bengal Excise (Country Spirit) Rules, 2010 published under notification no. 1320-EX dated 12-11-2010.



117. Notification no. 1323-EX dated 12-11-2010 authorizing ECWB to approve CS Bottling Plant License for Luksan Warehouse.






123. The West Bengal Excise (Foreign Liquor) Rules, 1998, as amended upto 09-11-2010



126. Amendment to WB Excise (Selection of New Sites and Grant of License for the Retail Sale of Liquor etc.) Rules, published under 127Ex dt 11-02-20

127. West Bengal Excise (Change in Management) Rules, 2009 published under notification no. 128-EX-O-1A-2-10 dated 11-02-2010



130. Rules published under notification no. 200-EX-O-IA-11-07 dated 26-02-2008.


132. West Bengal Ethanol Blended Petrol Rules, 2008 published under Notification no. 41-EX dated 11-01-2008.



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143. Rules published under notification no.1265-EX dated 14-11-2006.


145. Rules published under Notification no. 998-EX dated 29-08-2006.

146. Notification no. 1008-EX-O-1R-3-2000 Pt dated 29-08-2006.


148. Notification no.991-EX-1E-27-2003 dated 23-08-2006 regarding recruitment of Assistant Chemical Examiner in the Chemical Examination Laboratory.

149. Notification no.991-EX-1E-27-2003 dated 23-08-2006 regarding recruitment to the post of Assistant Chemical Examiner in the Chemical Examination Lab.





154. Rules publisghed under Notification no.134-EX dated 25.01.2006.




158. Rules made under Notification no. 04-Exc dated 30-12-2005 regarding attendance of Pachwai licensees at their shops.


160. West Bengal Excise (Tourist Lodge Licensing) Rules, 2005 published under Notification no 2278-EX dated 28.11.05.

161. West Bengal Excise (Payment of Fees for Change in Management of Certain Licenses) Rules, 2005 Notification no. 2252-EX dated 18-11-2005.

162. Rules under Notification no. 2253-EX dated 18-11-2005.

163. The West Bengal Excise (Tourist Lodge Licensing) Rules, 2005, published under Notification no. 2278-EX dt. 18-11-2005




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167. West Bengal Excise (Supply of Country Spirit on Payment of Duty) Rules, 2005 under Notification no 1208-EX dated 29-08-2005.








175. West Bengal Excise (Colored and-or Flavored Spirit) Rules, 2004 published under notification no. 1168-EX dated 30-07-2004

176. West Bengal Excise (Colored and-or Flavored Spirit) Rules, 2004 published under Notification no. 1168-EX dated 30-07-2004.




180. West Bengal Excise (Selection of Person for Grant of License at New Sites for Retail Sale of Intoxicants) Rules, 2004.


182. Rules published under Notification no 509-EX dated 01-04-2004.



185. Rules published under Notification no.236-EX dated 13.02.2004.




189. West Bengal Excise (change of categories of retail license) Rules, 2003 published under notification no.1337-EX-O-1R-14-2002 dated 01-12-2003.

190. West Bengal Excise (Payment of fees for change in management of Certain Licenses and for Shifting of Licensed Premises) Rules, 2003.

191. Rules published under notification no.541-EX dated 02-06-2003








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199. West Bengal Excise (Payment of Fees for Grant of License for Retail Sale of Certain Intoxicants) Rules, 2002 Notification no. 1015-EX dated 29-1


201. Rules published under notification no. 25-11-2002



204. West Bengal Excise (Supply of Country Spirit on Payment of Duty to the Retail Vendor) Rules, 2000

205. Amendments to West Bengal Narcotic Drugs (Fixation of price for supply and sale of Opium) Rules. 1985, published vide 87-EX dated 15-2-2000

206. West Bengal Excise (Payment of Additional Fee on Rectified Spirit for the Manufacture of Country Liquor) Rules, 1999

207. Notification no. 164-EX-O-2L-2-97 dated 23-03-1999

208. West Bengal Excise (Closure of retail Excise Licensed Premises on Special occasions other than General Election or Bye-Elections etc.)Rules, 199

209. West Bengal Excise (Grant of License for the Manufacture of Labelled and Capsuled Bottles of Country Spirit and Sale by Wholesale) Rules, 1998







216. Rules published under notification no. 365-Ex dated 02-05-1992

217. Amendments to the rules published under notification No. 1165-Ex, dated 5-9-1967, issued vide notification no. 655-EX dated 26-7-1988

218. West Bengal Excise (Manufacture of Draught Beer) Rules, 1988, published under notification no. 654-EX dated 26-7-88

219. Rules published under notification no. 1613-Ex.-I.T.-1-70. Dated 28-09-1970 for specifying local areas under section 14.

220. Rules published under notification no. 1165-Ex.-IR-24-67 dated 05-09-1967

221. Consolidated Rules made under Sec 86 of the B.E.Act,1909, as published under Notification no. 601-SR dated 30-03-1915

222. Amendments in West Bengal Excise(Selection of New Sites and Grant of License for Retail Sale of Liquor and Certain other intoxicants)Rules,2003


224. West Bengal Excise (Payment of fees for regulation of import, export or transport of intoxicants) Rules, 2009 Notification no. 48-EX dated 14-01




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226. West Bengal Excise (Shifting of existing site or change of premises of Excise License) Rules, 2009 under notification no. 31-EX dated 12-01-2009

227. Rules published under notification no. 07-EX-0-1R-9-05 dated 05-01-2009





232. Rules published under notification no. 1055-EX-O-IR-14-2002 dated 20-11-2008.







239. Rules published under Notification no.01-EXC dated 16-04-2008.


241. Consolidated Rules made under Section 85 of the B.E.Act, 1909, published under notification no. 595-SR dated 30-03-1915

242. Amendment in the W.B. Prevention and Control of Water Pollution (Appellate Authority) Rules

CIRCULARS

# Circular Number - Dated - Subject of the Circular

1. Circular for fees collection - Memo No. 1417-26-WPB-M-99 dated - – 27-042012

2. Circular No. 16-2014 dated - 24-09-2014 : Change made in W.B.V.A.T. Act, 2003 and W.B.V.A.T. Rules, 2005

3. Circular No. 15-2014 dated - 5-9-2014: Change in procedure for issuance of Central Declaration Forms E-I, E-II & H.

4. Circular No. 13-2014 dated - 13-08-2014: e-Service for cancellation of Certificate of Registration.

5. Circular No. Dec-14 dated - 11-8-2014 : Payment of tax, interest, late fee and other fees, all under the Acts administered by the Directorate of Commercial Taxes be made mandatorily through GRIPS

6. Circular No. Oct-14 dated - 11-7-2014 : Module of assessed dues under the WBVAT Act,2003 available now in Dealer's Profile

7. Circular No. 7627CT dated - 13-06-2014 : Selection of dealers for special audit u-s 43A of the WB VAT Act'03 for the F.Y. 2011-12

8. Circular No. Sep-14 dated - 9-6-2014 : Procedure to be followed in respect of un-reconciled data of "Sale-Purchase Mismatch Application" for 2011-12



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9. Circular No. Jul-14 dated - 16-04-2014 : Electronic Enrolment of Transporters in West Bengal under WBVAT Act, 2003

10. Circular No. Addendum to Trade Circular No. 6-2013 dated - 16-04-2014 : Online Revalidation of e-Transit Declaration

11. Circular No. Second Addendum to Trade Circular No. 3-2013 dated - 16-04-2014 : Extension of date of "Sale-Purchase Mismatch Application" for 2011-12

12. Circular No. Jun-14 dated - 8-4-2014: Change in procedure in the e-Transit Declaration module.

13. Circular No. May-14 dated - 28-03-2014: Creation of Vigilance Wing under the Directorate.

14. Circular No. Addendum to Trade Circular No. 14-2013 dated - 26-03-2014: Change in procedure of filing Appeal-Revision-Review petition under the WBVAT Act, 2003 and the CST Act, 1956.

15. Circular No. Office Order No. 171 dated - 25-03-2014: Creation of Zones under different Units of Bureau of Investigation.

16. Circular No. Apr-14 dated - 14-03-2014: Change in procedure of submission of application for and amendment of certificate of registration by dealers registered under the WBVAT Act, 2003.

17. Circular No. Mar-14 dated - 18-02-2014: Procedure to be followed for submission of data to the “Sale Purchase Mismatch Application” for 2011-12.

18. Circular No. PT 01-2014 dated - 13-02-2014 : Exclusion of factory or go down - warehouse from obtaining separate certificate of enrolment and payment of Profession Tax

19. Circular No. Addendum to Trade Circular No. 09-2011 dated - 7-2-2014: Generation of e-Way Bill by a dealer registered under Tatkhanik Registration Scheme.

20. Circular No. Feb-14 dated - 3-2-2014: Generation of Way Bill in Form 50A and mandatory entry of Import Export Code (IEC) thereon.

21. Circular No. 14-2013 dated - 5-12-2013: Change in procedure of filing of Appeal-Revision-Review petition for dealers registered under the WBVAT Act, ‘03 and CST Act, ‘56 within the jurisdiction of Corporate Division.

22. Circular No. 13-2013 dated - 21-08-2013: Problems relating to Composition Scheme for 2013-14.

23. Circular No. Nov-13 dated - 10-7-2013: Import of taxable goods by way of purchase through online shopping for personal use not meant for sale.

24. Circular No. Oct-13 dated - 10-6-2013: Composition Registration Scheme.

25. Circular No. Sep-13 dated - 1-6-2013: Online Submission of Return in case of Restoration of Certificate of Registration.

26. Circular No. Addendum to Circular No. 670 dated - 18-04-2013: Addendum to Circular No. 670.

27. Circular No. Aug-13 dated - 12-4-2013: Assessment as such not to be made u-s 46 for the period 2010-11 when mismatch is unsettled.

28. Circular No. Jul-13 dated - 1-4-2013: Changes made in WBVAT Act, 2003 and in WBVAT Rules, 2005.

29. Circular No. Jun-13 dated - 14-03-2013: On-line issuance of CST related Declaration Forms-Certificates.

30. Circular No. May-13 dated - 8-3-2013: e-Payment of Sales Tax Deducted at Source (STDS) through Government Receipt Portal System (GRIPS) in the website of Finance Department, Govt. of West Bengal.



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31. Circular No. Apr-13 dated - 28-02-2013 : Issuance of pending Central Declaration Forms C & F and Cancellation of Dematerialised C & F Forms for which opportunity of generation has expired

32. Circular No. ADDENDUM TO TRADE CIRCULAR No. 03-2013 dated - 13-02-2013 dated - 28-02-2013: Extension of availability of Module of Reconciliation of Mismatch Cases for 2010-11.

33. Circular No. Mar-13 dated - 13-02-2013: Detailed Procedure to be followed for submission of data to the “Sale Purchase Mismatch Reconciliation” Application.

34. Circular No. Jan-13 dated - 13-02-2013: Issue of notices electronically using Digital Signature under West Bengal Value Added Tax Act, 2003 and rules made there under.

35. Circular No. 19-2012 dated 26-12-2012: Mismatch cases of purchases and sales in returns for the years 2010-11 & 2011-12.

36. Circular No. 18-2012 dated 30-11-2012: Mismatch cases of purchases and sales in returns for the years 2010-11 & 2011-12.

37. Circular No. 17-2012 dated 9-11-2012: Vat Audit Report in Form 88 for the year 2011-2012.

38. Circular No. 16-2012 dated 1-11-2012: e-Payment of Commercial Taxes through Government Receipt Portal System (GRIPS) in the website of Finance Department, Govt. of West Bengal.

39. Circular No. 15-2012 dated 4-10-2012: Registration under the Amnesty Scheme, 2012 under Section 24A of WBVAT Act, 2003.

40. Circular No. 670 dated 13-09-2012: Restoration of Registration Certificate after expiry of 6 months from the date of its cancellation.

41. Circular No. 14-2012 dated 30-08-2012: Procedure to be followed in connection with issue of certificate of registration to a dealer who has applied for registration in terms of section 24A of the WBVAT Act, 2003.

42. Circular No. 13-2012 dated 29-08-2012: Registration of One-off Sellers.

43. Circular No. Dec-12 dated 28-08-2012: Online issuance of CST related Declaration Forms in the State of Manipur.

44. Circular No. Circular (Memo No. 536(225) CT-PRO) dated 30-07-2012: Relaxation in online submission of application under WBIPA Scheme–2010 for the Q.E. 31.12.2011.

45. Circular No. Nov-12 dated 20-07-2012: Online submission of Form- 15R for the year 2011-12 and Form -16 for the year 2012-13 by dealers paying tax at compounded rate u-s. 16(3).

46. Circular No. Oct-12 dated 16-07-2012: Cancellation of e-waybills and enhancement of total limit of e-waybills under the WBVAT Act, 2003.

47. Circular No. Sep-12 dated 16-07-2012: Submission of information about receipt of declarations in Form C & F or certificates in Form E-I or E-II in support of claims under the C.S.T. Act, 1956.

48. Circular No. Aug-12 dated 16-07-2012: Registration u-s. 24A of the WBVAT Act, 2003 availing of the benefit of amnesty granted under that section.

49. Circular No. First Addendum To Trade Circular No. 05-2012 dated - 12-04-2012 and 02-2012 dated - 04-01-2012 dated 10-7-2012 : Reg : Submission of revised statement against sale purchase mismatch in VAT return and issuance of pending central forms (C and F forms) after the expiry of the date of submission of revised CST return.

50. Circular No. Jul-12 dated 25-06-2012: Certificate of attendance in proceedings.

51. Circular No. Jun-12 dated 2-5-2012: Changes made in Laws w.e.f. 01.04.2012.



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52. Circular No. PT 01-2012 dated 19-04-2012: Further exemption from payment of Profession Tax.

53. Circular No. May-12 dated 12-4-2012: Submission of revised statement against sale purchase mismatch in VAT return and Issuance of pending central forms(C and F forms) after the expiry of the date of submission of revised CST return.

54. Circular No. ADDENDUM TO TRADE CIRCULAR No. 02-2012 dated - 04-01-2012 dated 4-4-2012: Addendum to Trade Circular No. 02-2012 dated - 04.01.2011.

55. Circular No. Apr-12 dated 21-03-2012: Assessment of tax under sub-section (2) of section 9 of the Central Sales Tax Act, 1956 read with section 46 of the West Bengal Value Added Tax Act, 2003 for the assessment period 2009-10.

56. Circular No. ADDENDUM TO TRADE CIRCULAR No. 03-2012 dated - 11-01-2012 dated 5-3-2012: Mismatch of amounts of purchases and sales.

57. Circular No. Mar-12 dated 11-1-2012: Mismatch of figures of Purchases and Sales.

58. Circular No. Feb-12 dated 4-1-2012: Addendum to Trade Circular No. 06-2010 dated - 17.03.2011 Reg.: Discontinuation of manual issue of central "C" & "F" Forms after the expiry of the date of submission of revised CST return.

59. Circular No. Jan-12 dated 4-1-2012: Release of Security.

60. Circular No. 20-2011 dated 30-12-2011: Third addendum to Trade Circular No. 14-2011, dated - : 24.10.2011 (extension of date) Reg.: Deemed assessment u-s. 47A of the WBVAT Act, 2003 read with rule 60A of WBVAT Rules, 2005.

61. Circular No. 19-2011 dated 22-12-2011: e-registration under VAT and CST Acts.

62. Circular No. 18-2011 dated 22-12-2011: Second addendum to Trade Circular No. 14-2011, dated - : 24.10.2011 Reg.: Deemed assessment u-s. 47A of the WBVAT Act, 2003 read with rule 60A of WBVAT Rules, 2005.

63. Circular No. 17-2011 dated 19-12-2011: Deemed assessment u-s. 47A of the WBVAT Act, 2003 read with rule 60A of WBVAT Rules, 2005.

64. Circular No. 16-2011 dated 29-11-2011: Addendum to Trade Circular No.14-2011, dated - 24.10.2011.

65. Circular No. 15-2011 dated 14-11-2011: Application for statutory declaration forms under Central Sales Tax Act, 1956 for the period from 01.04.2008 to 31.03.2009.

66. Circular No. 14-2011 dated 24-10-2011: Salient features of the changes made in the VAT & WBST Acts & Rules by Finance Act, 2011.

67. Circular No. 13-2011 dated 19-09-2011: e-registration of dealers and compulsory payment of security u-r 195A of WBVAT Rules when a dealer desires to be registered voluntarily u-s 24(1) (b) of the WBVAT Act.

68. Circular No. 2nd ADDENDUM TO TRADE CIRCULAR No. 11 -2011 dated 12-9-2011: e-registration of dealers and modalities connected thereto.

69. Circular No. Circular (Memo No. 489) dated 7-9-2011: West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme.

70. Circular No. Dec-11 dated 16-08-2011: Stainless steel wire--whether declared goods or not.

71. Circular No. ADDENDUM TO TRADE CIRCULAR No. 11 -2011 dated 10-8-2011: Compulsory payment of security under rule 195A of the WB VAT Rules, 2005 to be made by a dealer who desires to be registered voluntarily u-s. 24(1) (b) of the WB VAT Act, 2003.



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72. Circular No. Nov-11 dated 1-8-2011: Amendment to the WBVAT Rules, 2005 for the introduction of new system of e-registration of dealers, for online filing of Form-16 and for introduction of pre-assessment refund to the extent of 90% of the claimed amount.

73. Circular No. ADDENDUM TO TRADE CIRCULAR No. 09 -2011 dated 10-6-2011: Enhancement of Waybill Limit.

74. Circular No. Oct-11 dated 6-6-2011: Determination of late fee for the assessment periods commencing from 2008-09.

75. Circular No. Sep-11 dated 23-05-2011: Online and Manual issue of way bills under the WBVAT Act, 2003.

76. Circular No. PT 02-2011 dated 16-05-2011: Extension of Date of filing of P. Tax e-Return.

77. Circular No. Aug-11 dated 25-04-2011: Manual Submission of Returns, manual issue of C Forms & Waybills.

78. Circular No. Jul-11 dated 4-4-2011: Pre-assessment refund of tax etc. u-s. 61and u-s22 (8A) of the WBVAT Act, 2003.

79. Circular No. FIFTH ADDENDUM TO TRADE CIRCULAR No. 14 -2010 dated 4-4-2011: On line generation of way bills in Form 50A.

80. Circular No. Jun-11 dated 17-03-2011 : How short payment of tax made in return, mistakes cropped up in dematerialized "C" and "F" Forms etc. can be taken care of and how filing of revised statement after the expiry of the date of filing revised return can be accommodated.

81. Circular No. May-11 dated 11-3-2011: Cases where dealers are not required to furnish returns in paper form before the appropriate authorities.

82. Circular No. Apr-11 dated 3-3-2011: Manual issue of way bills (Form 50) in certain cases and manner of reporting loss of way bill generated in Form 50A.

83. Circular No. Further ADDENDUM TO TRADE CIRCULAR No. 14 -2010 dated 14-02-2011: Issue of Way Bills.

84. Circular No. PT 01-2011 dated 7-2-2011: Condition under which the last day of furnishing return under the WBST on Professions, Trades, Callings and Employments Act, 1979 is extended up to the next working day.

85. Circular No. Mar-11 dated 7-2-2011: Condition under which the last day of furnishing return under the WBST Act, 1994 and under the corresponding CST Act, 1956 is extended up to the next working day.

86. Circular No. Feb-11 dated 7-2-2011: Condition under which the last day of furnishing return under the WBVAT Act, 2003 and under the corresponding CST Act, 1956 is extended up to the next working day.

87. Circular No. Further ADDENDUM TO TRADE CIRCULAR No. 14 -2010 dated 31-01-2011: Online issue of Way Bills.

88. Circular No. Jan-11 dated 12-1-2011: Generation of ‘C’ & ‘F’ Forms.

89. Circular No. ADDENDUM TO TRADE CIRCULAR No. 14 -2010 dated 15-12-2010: Online issue of Way Bills.

90. Circular No. ADDENDUM TO TRADE CIRCULAR No. 14 -2010 dated 1-12-2010: Online issue of Way Bills.

91. Circular No. 14-2010 dated 26-11-2010: Online issue of Way Bills.

92. Circular No. 13-2010 dated 15-11-2010: Changes made in law and procedures i.e. 15-11-2010.



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93. Circular No. Dec-10 dated 11-11-2010: Assessment of tax under sub-section (2) of section 9 of Central Sales Tax Act, 1956 read with section 46 of the West Bengal Value Added Tax Act, 2003.

94. Circular No. Nov-10 dated 4-10-2010: Interstate sale that comes u-s. 3(b) of the CST Act, '56 and is usually claimed as exempted u-s. 6(2 of the Act.

95. Circular No. Oct-10 dated 14-09-2010: Input tax credit admissible on purchase of coal.

96. Circular No. Sep-10 dated 2-8-2010: Some important changes made in procedural provisions under the West Bengal Finance Act 2010.

97. Circular No. Aug-10 dated 28-07-2010: Relaxation in the new scheme for issuance of ‘C’ and ‘F’ Forms.

98. Circular No. Jul-10 dated 22-06-2010: New scheme for issuance of ‘C’ and ‘F’ Forms.

99. Circular No. Jun-10 dated 15-06-2010: Registration under WBVAT Act, 2003 - Self-generation of User-id & Password.

100. Circular No. Circular (Memo No. 282) dated 29-04-2010: West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme – 2010.

101. Circular No. Circular (Memo No. 281) dated 29-04-2010: West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme – 1994.

102. Circular No. May-10 dated 28-04-2010: On-line issuance of CST related Declaration Forms-Certificates

103. Circular No. Apr-10 dated 28-04-2010: On-line issuance of CST related Declaration Forms-Certificates

104. Circular No. PT 01-2010 dated 1-4-2010: Abolition of Profession Tax Clearance Certificate under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

105. Circular No. Mar-10 dated 1-4-2010: Application for statutory Forms under the Central Sales Tax Act, 1956.

106. Circular No. Feb-10 dated 1-4-2010: Some important changes made under the West Bengal Finance Act 2010.

107. Circular No. Jan-10 dated 4-1-2010: Online application for registration under the W.B. Value Added Tax, 2003 and Central Sales Tax Act, 1956.

108. Circular No. 14-2009 dated 31-12-2009: Submission of application for and delivery of the statutory forms under the Central Sales Tax Act, 1956.

109. Circular No. 13-2009 dated 14-12-2009: Assessment of tax under sub-section (2) of section 9 of Central Sales Tax Act, 1956 read with section 46 of the West Bengal Value Added Tax Act, 2003.

110. Circular No. Dec-09 dated 9-12-2009: Assessment of tax under sub-section (1) of section 46 of the West Bengal Value Added Tax Act, 2003.

111. Circular No. PT - 02 dated 9-12-2009: e-Payment of Profession Tax in the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

112. Circular No. PT - 01 dated 9-12-2009: e-Filing of Profession Tax Returns in the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

113. Circular No. Nov-09 dated 13-11-2009: Online payment of Commercial Taxes.

114. Circular No. Oct-09 dated 28-10-2009: Online payment of Commercial Taxes.

115. Circular No. Sep-09 dated 28-10-2009: Application for exercising option for furnishing return in Form 14 electronically in the manner laid down in rule 34A, in lieu of furnishing return under sub-rule (1) of rule 34.



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116. Circular No. Aug-09 dated 13-10-2009: Intra-state sales, whether taxable or non-taxable, to be made to or to be made by Canteen Stores Department of Govt. of India and others during the period from 1.11.2009 to 30.6.2010.

117. Circular No. Jul-09 dated 17-09-2009: Submission of application for and delivery of the statutory forms under the Central Sales Tax Act, 1956.

118. Circular No. Jun-09 dated 31-07-2009: Change in the structure of late fee.

119. Circular No. May-09 dated 20-07-2009: Submission of application for and delivery of the statutory forms under the Central Sales Tax Act, 1956 and of Way Bills.

120. Circular No. Apr-09 dated 2-7-2009: Addendum to Trade Circular No. 02-2009 Date: 07-05-2009.

121. Circular No. Mar-09 dated 12-6-2009: Fixation of limits for issue of Way Bills in 2009-10 in respect of applicants for online issue of Forms

122. Circular No. Feb-09 dated 7-5-2009: Procedure for online submission of application for and delivery of the statutory forms (C-F-H-EI-EII) under the Central Sales Tax Act, 1956 and of Way Bills at the place of business of the dealer.

123. Circular No. Jan-09 dated 27-01-2009: Addendum to Trade Circular No. 04-2008 dated - 29.12.2008

124. Circular No. Apr-08 dated 29-12-2008: Procedure for online submission of application for and delivery of the statutory forms (C-F-H-EI-EII) under the Central Sales Tax Act, 1956 at the place of business of the dealer

125. Circular No. Mar-08 dated 1-9-2008: Salient features of the changes made under Finance Act 2008 which have not been spelt out in any way in Trade Circular No. 01-2008.

126. Circular No. Feb-08 dated 1-9-2008: Important changes made under the West Bengal Taxation Laws (Amendment) Act, 2008.

127. Circular No. Jan-08 dated 29-4-2008: Changes made under Finance Act 2008.

128. Circular Dated 3-7-2013 Working Procedure of newly created Excise Divisions vide Order No. 651-Ex dated 3.7.2013

129. Circular Dated 17-06-2013 financial power of District Magistrate & HOD-other than Commissioner-Secretary to sanction Office Rent, Memo No 2169F-Y dated 13-03-2013.

130. Circular Dated 14-05-2013 Circular no. 01E-13-14 dated 14-05-13 regarding the implementation of the xPERT License Renewal Software for Retail Licenses

131. Circular Dated 31-05-2012 Clarification regarding the Notification published under 500-Ex dated 11.5.2012

132. Circular Dated 5-1-2012 Online Processing of Requests for Import Permits for Spirits for the manufacture of Foreign Liquor and Country Spirit

133. Circular Dated 1-12-2011 ePayment of Excise Duties & Fees

134. Circular Dated 15-09-2011 Circular 4E dated 15-09-2011

135. Circular Dated 18-02-2011 Circular 3E dated 18-02-2011

136. Circular Dated 25-04-2010 Implementation of Stock Inventory of FL & CS, Barcode based Transport Pass

137. Circular Dated 11-9-2006 Circular 2E of 2006-07

138. Circular Dated 17-07-2006 Continuation of Circular 1E of 2006-07

139. Circular Dated 7-7-2006 Circular 1E of 2006-07



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ORDERS

# Order Number - Dated

1. Order issued under 1740E dated 07-08-12 - Warehouses operated by Country Spirit Bottling Plants to be treated as duty-paid country spirit warehouses

2. Consolidated Orders issued under different sections of the B.E.Act, 1909, as published under notification no. 596-SR dated 30-03-1915

3. Order for LPG storage facility - Memo 2701 - 4A-21-2005 dated - 29-08-2014

4. Order for switching over from Ammonia to other gases - Memo No. 1678-292L-WPB-2011 dated - – 25-06-2012

5. WBPCB order dated - 01.10.2007


7. Govt. Of West Bengal Order dated - 01.01.2004 on Ambient Air Quality Standard in respect of Noise

8. Govt. of West Bengal Order dated - 15 April 2004

9. Govt. of West Bengal Order dated - 26 May 2004

10. WBPCB Order dated - 21.02.2006

11. Govt. of West Bengal Order dated - 10.06.2004

12. WBPCB Order dated - 28.07.2005 on DG Sets

13. WBPCB Order dated - 08.07.2005 on Validity Periods of NOC & CO

14. WBPCB Order dated - 06.04.2004 on Mines













27. Govt. of West Bengal Order dated - 04.03.2004


29. Govt. Of West Bengal order dated - 06.08.2003



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38. Govt. of West Bengal order dated - 24.03.2004






DIRECTIONS

# Direction Number - Dated

1. Govt. Of West Bengal Direction dated - 08.03.2010

2. Govt. Of West Bengal Direction dated - 10.12.2009

OTHERS

# Other Directions - Dated

1. Amendment to the Excise Dept. Memo No. 1139EX dated 21-11-12 - Reorganization of the Excise Divisions

2. Memo dated 14.03.13 Memo No.:522-T&CP/C-2/1C-10/2000

3. Govt. of West Bengal Gazette Notification Ordinance No. VII of 2005 order dated - 14.11.2005

4. Govt. of West Bengal Memorandum dated - 04.05.2005

Documents

A.1 List of Acts and Rules