Entry tax in west bengal

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This query is : Resolved

MAHENDRA MAURYA (Querist)

17 May 2013 Dear sir,
Is it compulsory to file Entry Tax return to every vat/cst registered dealer, and also if there is nil return so its require to pay late fees also ?

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)

06 July 2013 SALIENT FEATURESOF THE WEST BENGAL TAXONENTRY
OFGOODS INTOLOCAL AREASACT, 2012
1. The tax rate shall be uniform–ONE per cent on value of goods.
2. No collection of any tax at any checkpost.
3. No question of vehicles being detained anywhere within the local area
including checkpost.
4. Self declaration and self assessment oftax.
5. There will be no entry tax on goodsspecified as Exempted Goods(Schedule A)
underthe VAT Act. Thus, no entry tax on:–
(i) Agricultural implements;
(ii) Bio‐fertilisers andmicronutrients;
(iii) Paddy
(iv) Rice;
(v) Wheat;
(vi) Flour(including atta,maida,suji, besan and sattu)
(vii) Pulses;
(viii) Sugar;
(ix) Salt
(x) Textile fabrics;
(xi) Vegetables;
(xii) Fruits;
(xiii) Egg;
(xiv) Meat;
(xv) Fish;
(xvi) Prawns;
(xvii) Livestock;
(xviii) Bread;
(xix) Fishnet,fishnetfabrics and fish net hook;
(xx) Seeds offish, prawn and shrimp;(xxi) LPGfor domestic use;
(xxii) Kerosene oil;
(xxiii) Poultry feed;
(xxiv) Cattle feed;
(xxv) Aquatic feed;
(xxvi) Raw jute;
(xxvii)Hay;
(xxviii) Books, periodicals and journals;
(xxix) Bed sheets, pillow covers,towels, handkerchief, blankets,mat, etc.
(xxx) Newspaper;
(xxxi) Oil cake;
(xxxii)Hosiery yarn;
Further,NOentry tax will be on –
(a) Petrol and diesel;
(b) All Agricultural implements(manually driven or not)
(c) Tractors; Threshers;
(d) Harvesters;
(e) Chemical fertilizers;
(f) pesticides, weedicides, insecticides, germicides, fungicides and
herbicides;
(g) Groundnut or peanutseed;
(h) Rapeseed;
(i) Mustard seed;
(j) Tea;
(k) Bamboo including split bamboo, kite sticks and cut bamboo, and cane;
and on rectified spirit
6. The tax is designed to be compensatory in nature and the entire tax shall go to
a dedicated fund which shall be used for providing benefits and facilities for
development of trade and industry in local areas of the State like construction,
development and maintenance ofroads and bridgesforlinking the market and
industrial areas, construction, development and maintenance of transporthubs and cold storage facilities, creating infrastructure forsupply of electricity
and waterto industries and other commercial complex, etc.
7. All registered dealers under the VAT Act importing goods through waybill will
be deemed to be registered underthe Entry Tax Act.
NONEEDOF MAKINGANY SEPARATE APPLICATIONFOR REGISTRATION
8. Registered dealers willfurnishONE PAGE Quarterly return online.
9. The registered dealers will be required tomake Monthly payment.
10. Un‐registered dealer or person after he pays the entry tax will be able to
obtain waybill electronically by 15th April, 2012. Till then, manual system will
continue.
11. Entry tax shall not be payable where goods are transported through West
Bengal to other States or where the goods are meant for export out of the
territory ofIndia.
12. No Assessment. Deemed Assessmentfor dealers who regularly file theirreturn
and pay tax.
13. Specified goodsliable to entry tax are :–
(1)Goodsreferred to in Schedule C of the West Bengal Value Added Tax Act,
2003 Excluding the following:–
(a)All Agricultural implements;
(b) Tractors,threshers, harvesters;
(c) Chemical fertilizers including basic slag, pesticides, weedicides,
insecticides, germicides, fungicides and herbicides, other than
bleaching powder;
(d)Tea;
(e)Groundnut or peanutseed,rapeseed andmustard seed;
(f) Bamboo including split bamboo, kite sticks and cut bamboo, and
cane(2) Foreign liquor, whether or notmade in India,Goodsreferred to in
Schedule CA and Schedule Dofthe VAT Act;

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