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The_West_Bengal_Value_Added_Tax_Rules,_2005

Section / Rule Number Content


62 Determination of interest payable for delayed payment or non-payment of net tax payable as per return furnished
63 Determination of interest payable for delayed payment or non-payment of net tax payable before assessment when no return has been furnished
64 Determination of interest payable for delay or default in reversing input tax credit
65 Determination of interest payable by a dealer for delayed payment or non-payment of assessed amount of tax
66 Determination of interest payable by dealer for delayed or non-payment of deferred tax that became payable
67 Notice of demand for payment of interest by dealers
68 Manner of payment of interest upon rectification
69 Payment of the modified amount of tax, interest and penalty due from a dealer
70 Payment of tax assessed, penalty imposed and interest determined or rectified
71 Copy of certain orders to be sent to the dealers, casual dealers, etc. by the assessing authority
72 Manner of obtaining copy of certain orders by dealer on application
73 Preservation of assessment records

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