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West_Bengal_Value_Added_Tax_Act,_2003
Section / Rule Number
Content
31 Payment of net tax or any other tax, interest, penalty etc
32 Furnishing of return by dealer
33 Interest for non-payment or delayed payment
34 Interest for non-payment or delayed payment of assessed tax
35 Exemption from payment of interest
36 Interest payable by Commissioner
37 Rounding off of net tax or any other tax payable for calculation of interest
38 Rounding off of amount of net tax or any other tax, or penalty
39 Collection of tax only by deaers liable to pay tax
40 Deduction at source from payment to a dealer against execution of works contract
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