As per Sec­tion 30E of West Ben­gal VAT Act 2003- (1) Every reg­is­tered deal­er shall, in the man­ner as may be

Sec­ond pro­vi­so to sub-sec­­tion (1) of sec­tion 84 has been sub­sti­tut­ed w.e.f. 01.04.2015. As per the amend­ed pro­vi­sion a dealer

(i) Sub­mis­sion of scroll has been made manda­to­ry w.e.f. 02.11.2012 by insert­ing sub-sec­­tion (2A) for a per­son who deducts tax

Exist­ing pro­vi­sions of sec­tion 36 has been renum­bered as sec­tion 36(1), and a new sub-sec­­tion (2) has been insert­ed w.e.f.

Rate of inter­est payable by a deal­er has been grad­ed- Under the exist­ing pro­vi­sions of law, the rate of interest,

By amend­ing sub-sec­­tion (1A) of sec­tion 30E the mon­e­tary lim­it of fil­ing audit report in Form 88 has been raised

As per the new pro­vi­sion of sub-sec­­tion (4A) of sec­tion 22, ITC or ITR shall be avail­able to the purchasing